THE TAX POLICY OF THE REPUBLIC OF BULGARIA AS A DESTRUCTIVE FACTOR FOR STATE SYSTEM DEVELOPMENT

The present study is devoted to the analysis of the essence of the Bulgarian tax system, since the accession of this state to the EU leaves its mark on its development and further economic integration as well as globalization at international level. The purpose of the study is to identify and analyze the characteristics of taxation in Bulgaria and to develop ways of reforming the mechanism of tax policy, which will contribute to the improvement of the tax system in the country. The purpose of the study is due to the fact that the tax policy of the Republic of Bulgaria is currently considered as a factor in the destructive state development, since the system of taxation in this state is characterized by inefficiency in tax collection, lack of information protection and data transmission companies, still non-effective structure of direct and indirect taxes. The hypothesis of the study is the development of prospective aspects for overcoming the problem of destructive aspects in Bulgarian state system by means of formulating effective mechanisms of tax policy and improving the taxation system under current conditions. The methodological basis of the study is presented by general scientific, private and special cognitive methods. A special place among them is occupied by formal research methods (analysis and synthesis, comparison, modeling, etc.), which allowed to formulate hypothesis and productive conclusions.