6. Opporunaties to stimulate agricultural production through VAT

Author: Nadezhda Blagoeva

DOI: 10.22620/SCIWORKS.2016.56.006


Envisaging the great fiscal significance of VAT in the government budget, the paper analyses the opportunities for stimulation of agriculture in Bulgaria through tax incentives. They could be divided into two groups: 1) application of reduced VAT rates for agricultural products; 2) application of a common flat-rate scheme for farmers.