Is tax evasion our national sport the Bulgarian case

Abstract

Ever since taxes were created they were combined with tax avoidance and tax evasion. Taxpayers are wandering between the legal and the illegal side for lowering their tax liabilities and for maximizing their after tax income. Every country around the world has its own experience in fighting with these practices and trying to limit their negative effect. This chapter deals with some of the Bulgarian characteristics of tax evasion, looks into the genesis of the problem, and shows that there is no single definition of the problem and that it cannot be solved without political will.