Tax Revenue Structure and Its Components in Bulgaria: Where Does Tax Revenue Come From?

  • Diyana Metalova University of National and World Economy, Bulgaria
  • Presiana Nenkova University of National and World Economy, Bulgaria
Keywords: Tax, Tax Structure, Tax Burden, Bulgaria


The public sector can raise the resources needed in order to provide public services through a mix of taxes levied on individual and corporate incomes, consumption taxes, social insurance contributions and wealth taxes. The mix of taxes on which a country relies could differ significantly, while it should also be noted that the manner in which a tax system is structured is one of the factors defining the impact of taxation on the growth of an economy and the redistribution of income in society. In this respect, the tax system design as a mix of the taxes levied and their organisation poses a major challenge. The purpose of the current study is to offer an overview of Bulgaria’s tax structure and the dynamics of its components since the country joined the EU in 2007. The paper presents the sources of tax revenue in Bulgaria in the period 2007-2020, describes the main features of the tax system and analyses the size and structure of tax burden in order to highlight the challenges in front of the tax policy.