Tax Policy of the republic of bulgaria for the Period 2007-2013

The fiscal policy, conducted by the state, in its two dimensions - government revenues and their targeted allocation in accordance with the socio-economic needs (government expenditures) - is the basis of the national economy development. The accumulation of sufficient state’s revenues in order to ensure its expenditures is a task of primary importance, especially in terms of macroeconomic instability, when the government intervention is essential for the timely overcoming of the economic recession or crisis. In this regard, the analysis of the revenue side of the consolidated fiscal program and the evaluation of ongoing state policy of the Republic of Bulgaria in times of economic crisis are current topics with scientific and applied interest. In the study, the importance of the separate tax forms for the state treasury is revealed, tendencies and tax forms’ development through structural and dynamic analysis of the revenue part of the consolidated fiscal program are outlined and the state tax policy for the period 2007-2013 is estimated.