14. Opportunities for fiscal stimulation of the family business in tourism in crisis

This study presents opportunities for tax incentives for family tourism business in Bulgaria. For this purpose, a study and analysis was carried out on dynamics of tax collection and amount of local taxes for the period 2017 – 2019. On this basis was made a sample of different types of municipalities in which tourism business is prioritized – sea, mountain and spa. The variation of the amount of tourist tax paid was examined in different groups. Tax preference options are available at the municipal level for businesses in crisis, by changing legislative framework, reducing or abolishing some taxes and digitizing processes.