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ID:462972
大小:46.50 KB
页数:7页
时间:2017-08-05
《税收体制的变迁:保加利亚经验【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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