Flat Tax in Bulgaria

The present essay collection is not aimed at claiming authorship on the 10 percent flat tax. It does include, though, texts by some of the people who were direct participants in the process of preparing, providing arguments in support of, and implementing the reform in Bulgaria. Efforts, which, as becomes clear from the book, span over 10 years. It is this historical perspective that makes it possible to highlight the flat tax as a logical and natural result of a comprehensive change in the country’s taxation and social insurance model.