The article analyzes Bulgaria's tax system and the link between consumer tax system with economic growth. The article have analized the tax revenue types of Bulgaria and their impact on the economy. The paper has a goal to present some types of expenditure. It has analyzed the link between expenditure and GDP per capita. 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. The survey covers the time period 1999-2015. The variable used are: government expenditure, tax revenues, GDP per capita, revenues from VAT, excise, duty, income taxes, capital and dividend taxes.


tax structure, direct taxes, indirect taxes, government revenue, expenditure

JEL Codes: H34, H25, H63


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