tax policy

Тютюнът остава водеща причина за предотвратими смъртни случаи, както и за години живот с влошено здраве и загубени години поради преждевревенна смърт (DALY), в световен мащаб. Въпреки че в глобален мащаб нивата на употреба на тютюневи изделия намаляват, между държавите в ЕС има съществени разлики. През 2019 г. процентът на …

| Full text of the analysis | Bulgaria introduced the rules for imposing a global minimum tax on large multinational and national groups of enterprises at the very end of 2023. This happened after the traditional long delay in the Bulgarian legislative process, lack of open public discussion and changes in the voted texts "on ...

The Saturday immediately before election Sunday is usually marked as a “day of reflection.” But the Monday immediately after it is perhaps an even more important day of reflection. It is the day when, reviewing the election results, we can outline the ideological color of the new parliament in view of the political formations that have succeeded …

Let’s start with an important clarification. The purpose of this article is to refute some of the main arguments against the planned reduction of VAT from 20% to 9% specifically for the restaurant sector, which was announced by Prime Minister Borisov this week. The purpose is not to defend proposed VAT cuts for other …

Author: Yaroslav Romanchuk Translation: Marina Zaharieva The Deformation of the Capital Structure – a Volcano with a Wooden Lid (read the first part here) The main problem of the world economy since the late 2010s and early 2020s is the deformation of the capital structure. This problem is clearly, in detail and well-foundedly described by the Austrian …

Extremely quickly and without almost any in-depth discussions, the 2020 Budget was adopted on first reading this week. We cannot help but be left with the impression that the budget for next year was very much overrun. And it shouldn't be, especially considering that this year the economic …

Author: Yaroslav Romanchuk, economist and politician from Belarus, president of the Scientific Research Mises Center. (The text is Romanchuk's recommendation for tax reform in Ukraine) The world is rapidly developing in the direction of breakthrough technologies of the IV industrial revolution. Since the end of 2010, communication between people has been fundamentally different from before …

Author: Yaroslav Romanchuk, economist and politician from Belarus, president of the Scientific Research Mises Center Libertarianism is a worldview formally unknown to the majority, and Ukraine is no exception. People rarely study right-wing political philosophy in depth. Even intellectuals give contradictory, often completely opposite definitions of the term “freedom”. Namely, freedom is …

Author: Yaroslav Romanchuk A common criticism of libertarians is that instead of offering innovations, solutions, and concrete projects, they direct all their efforts to discredit power and the status quo. For supporters of freedom, it is of utmost importance that the world understands that this criticism is unfounded. And we can do this by promoting working …

In recent weeks, the most current political and economic topic in the country has been the numerous proposals to abolish VAT, which seem to be pouring in from absolutely all sides of the political spectrum in the Bulgarian parliament. After the initial proposal, which came from the DPS, alternative ideas for abolishing the value-added tax have also appeared in …