Comparative Analysis of the Tax Structures of Bulgaria, Denmark and France

Authors

  • Yakova D. Martina South West University "Neofit Rilski", Blagoevgrad, Bulgaria

Abstract

The survey analyzes the type of tax structure and the link with economic growth. The tax revenue types of Bulgaria, Denmark and France were investigated under a different tax structure. The survey covers countries with different tax structures, incl. Income, Consumer, and Hybrid (Mixed). The choice of countries surveyed results from the fact that they generate revenue in the budget as a ratio between direct and indirect taxes in a different way. For the empirical analysis, a linear regression model was used in the form of the Least Squares Method (LSM). On this basis, the state's redistributive function was assessed as a burden of taxation.

Keywords: Taxes; Tax structure; Economic growth; Government expenditure

JEL Classifications: H24; H25; H63

Downloads

Download data is not yet available.

Downloads

Published

2017-10-31

How to Cite

Martina, Y. D. (2017). Comparative Analysis of the Tax Structures of Bulgaria, Denmark and France. International Journal of Economics and Financial Issues, 7(5), 25–32. Retrieved from https://www.econjournals.com/index.php/ijefi/article/view/5220

Issue

Section

Articles