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INTER-JURISDICTIONAL TAX COMPETITION – THE BULGARIAN CASE
(Tsenov Publishing House, 2017)
The paper highlights the specific features of interjurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting ...
BUDGET DECENTRALISATION AS A FACTOR FOR THE SIMULTANEOUS DEVELOPMENT OF MUNICIPALITIES AND THE INDUSTRIAL BUSINESS
(Tsenov Publishing House, 2017)
The article presents the results of a study on budget decentralisation and its effects on the development of municipalities and the industrial business. The objective is to reveal the relationship and interdependence between ...