Главен редактор
  • проф. д-р Христина Николова
Редакционен съвет
  • проф. д-р Христина Николова, УНСC
  • проф. д.с.н. Елка Тодорова, УНСС
  • проф. д.ик.н. Пламен Мишев, УНСС
  • проф. д.н. Мая Ламбовска, УНСС
  • доц. д-р Тодор Недев, УНСС
  • доц. д-р Дорина Кабакчиева, УНСС
Научен секретар
  • доц. д-р Александър Вълков, УНСС
Координатор
  • ас. д-р Веселина Любомирова, УНСС
Международен редакционен съвет
  • Damian Stantchev, PhD
    Edinburgh NAPIER University, UK

  • Ivaylo Vassilev, PhD
    University of Southampton,UK

  • Prof. Irina Kuzmina-Merlino, PhD
    Transport and Telecommunication Institute, Riga

  • Milan Zdravkovic
    University of Niš, Serbia

  • Prof. Niculae Mihaita, PhD
    Bucharest Academy of Economic Studies, Romania

  • Prof. Ricardo Jardim-Gonçalves, PhD
    UNINOVA institute, New University of Lisbon, Portugal

  • Prof. Ing. Jaroslav Belás, PhD
    Tomas Bata University in Zlín, Czech Republic

  • Prof. John Rijsman, PhD
    Tilburg University

  • Prof. Ing. Zdenek Dvorák, PhD
    University of Zilina, Slovak Republic

  • Prof. Zoran Cekerevac, PhD
    “Union – Nikola Tesla” University in Belgrade, Serbia

Automatic Budget Stabilization in the EU During 2007-2017
Научни трудове на УНСС - Том 5/2019
година 2019
Брой 5

Automatic Budget Stabilization in the EU During 2007-2017

Резюме

The capacity to flatten the economic cycle through the automatic stabilizers differs among the EU member states. The aim of this paper is to provide quantitative estimates of the different capabilities for automatic budget stabilization among the EU countries in 2007-2017. The paper provides evidence that the difference in the strength of the stabilizers among the EU countries could be attributed to certain features of their tax systems. Specifically, there have been outlined the dominant influence of the indirect taxes compared to that of the direct taxes in the budget structure, the type of the income taxation and the maximum marginal tax rate.

JEL: E62, E66, H61

Ключови думи

business cycle, automatic stabilizers, budget revenues, fiscal discipline
Свалете RP_vol5_2019_No03_I Ignatov.pdf
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ABSTRACTING AND INDEXING

ISSN (print): 0861-9344
ISSN (online): 2534-8957