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Abstract

Psychology and Psychotherapy: Research Study

Taxation and Revenue Extraction: A Snapshot

  • Open or CloseAleksandar Vasilev*

    Lecturer, Lincoln International Business School, UK

    *Corresponding author: Aleksandar Vasilev, Lecturer, Lincoln International Business School, UK

Submission: June 15, 2020;Published: December 03, 2020

Abstract

My recent research interest lies in the sphere of government efficiency, and in particular in the sphere of public finance and revenue extraction. In Bulgaria, the poorest EU member state, consumption (VAT) taxation makes almost 45 percent of total tax revenue, and evasion in this category is the largest. I think that it would be interesting to pursue the political economy issue of why the government cannot collect all the VAT. Intimately tied to the question of tax compliance is the issue of the size of the informal sector. One way to approach the issue is to connect the problem to the “fiscal capacity” category introduced in Tabellini, which is also ties to the overall notion of “state capacity” and the quality of institutions.

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