税收体制的变迁：保加利亚经验【外文翻译】

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1、外文翻译TaxSystemChange:TheBulgarianExperienceMaterial-Source:http://springer.lib.tsinghua.edu.cn/content/g21823505n3mt442/fulltext.pdfAuthor:GeorgiSmatrakalevIntroductionIn2000theUSPresidentBillClintonvisitedBulgariaforthefirsttimeinthehistoryofthetwocount

2、riesandonagatheringonStAlexanderNevskisquareinSofiaheannounced:“BulgariaisabeautifulcountryandIshallpromoteitamongtheAmericaninvestorsandbusinessmen.”TwoyearslaterPresidentBushmadealmostthesamepromiseinWashingtontotheBulgarianPrimeMinister.Well,politica

3、lintentionsandpromotionswillhardlybeenoughwithoutrealeconomictermsandconditionsinordertoattractinvestors’attention.Oneofthemajoreconomiccomponentsisthetaxsystem.ThischapterwillrevealthemajorcomponentsofthechangingBulgariantaxsystemduringthestagesoftrans

4、itionandthepresenttaxesinthecountryontheeveofitsEuropeanmembership.AllBulgarianregimeshaveinfluencedthetaxsystemofthecountryandhavelefttheirmarksonit.Thechangesduringtheyearsoftransitionfromcentrallyplannedtowardmarketeconomy(1989topresent)canbedividedi

5、ntothreemajorgroups—creation,reformationandquasi-reformation.TherightwinggovernmentsoftheUnionofDemocraticForces(UDF)canbeassociatedwiththecreationandreformation,whilethesocialistgovernmentsandtheirsatelliteswiththequasireformation.Thatmeansthatmostofth

6、eEuropeanstyleoftaxationwasduringtheregimeoftheUDF.Thestructureoftaxationiscontinuallyunderreformandthenumberofsuchtaxplansseemstoincreaseduringelectionyears.Taxplanscanbegroupedintofourgeneralcategories:thosethatsimplifypaymentofincometaxes,thosethatsw

7、itchtoavalue-addedtaxsystem,andthosethatalterthecurrenttaxationofsavingsorlaborincome.Thesewillbeemphasizedinthechapteralongwith:(1)thepresentationofthetaxsystemanditshistoricalbackground;(2)themajorrevenuesourcesofthestatebudget;(3)themaintaxsourcesfro

8、mincomeandlocaltaxes;(4)fromindirecttaxesand(5)harmonizationofthetaxsystemwiththeEuropeanUnion.HistoricalDevelopmentThelackofinterestinthedesignoftaxpolicyinthepastinalmostallsocialistcountriesisvalidalsoforBulgaria.Understatepla