Every one that proposes and publishes a tax reform renews the hope of good news or at least that the situation does not worsen, this year 2020 did not happen, which is not new. The current government promised not to raise taxes, which is also new. While it is true that the Federation Revenue Law for FY 2020 does not provide for the increase in tax rates, it does show the eventual creation of new contributions, a situation that has gone unnoticed by the majority of the population, moreover, of the fervent followers of the person now holding the Presidency of the Republic. Thus, this reform tightens the audit but does not encourage job creation or the preservation of existing ones; 2019 ended without economic growth and that does not seem to matter to this regime, indolent of an economic crisis in the wake of today's pandemic. That is why the proposals for improvement must come from individuals, from the civil society which, though belittled by authority, must take the baton, now distracted and empty; the gravity of the situation deserves it, it claims.
Welfare gains from the adoption of proportional taxation in a general-equilibrium model with a grey economy: the case of Bulgaria’s 2008 flat tax reform