AVOIDING PAYMENT OF VALUE ADDED TAX – TENDENCY FOR THE PERIOD BETWEEN 2005 AND 2012 YEAR IN BULGARIA

AVOIDING PAYMENT OF VALUE ADDED TAX – TENDENCY FOR THE PERIOD BETWEEN 2005 AND 2012 YEAR IN BULGARIA

DEIAN STEFANOV, PhD Student

Abstract

In its nature value added tax (VAT) is defined as an indirect tax, as due to the state by a third person for whose account is in fact tax. It has a wide implementation in terms of the subjects it covers and taxable amount. Apart from being a revenue source, the tax acquires the nature of a mean of defrauding the state and harming the budget, which is why the controls associated with the VAT Act to acquire special importance.
Aim of this work is to track changes in the non-payment of value added tax for the 8-year period from 2007 to 2012 in Bulgaria.
MATERIALS/METHODS: Data from the National Revenue Agency (NRA) was used. Statistical data processing was performed with a computer program for statistical analysis SPSS.
RESULTS: Analysis of non-payment of VAT for 2007-2012 in Bulgaria shows that VAT evasion in the sector of construction works has the largest share in 2008, in 2012 it was reduced significantly compared to 2005 and 2008 (respectively 12.17% and 24.7%). Unlike the field of construction works, fraud in the grain trade grew significantly in 2012 and took the highest share of total VAT evasion as the tendency is to gradually increase until 2011. Then, just for an year, the share of fraud in this sector increases with13.6% and almost doubled in 2012.
CONCLUSIONS: Tendencies in the table along with the abrupt changes in some sectors, reflect the country's economic condition, size and development of certain market sectors.

Keywords

VAT evasions, Value Added Tex, tendency, avoiding payment

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