Strengthening tax compliance by assessing external context and taxpayers’ behaviour

The commission helped the National Revenue Agency (NRA) of Bulgaria understand, forecast, and influence taxpayers’ behaviour alongside the economic, demographic, cultural and other relevant external context in which the Agency operates. The technical support focused on identifying, designing and implementing new statistical and predictive models and tools for the NRA that would estimate the impact of different factors of the external context to the size of the grey economy, and the tax gaps associated with Value-Added Tax (VAT) and Personal Income Tax (PIT).

Read more