Ivaylo Yankov

Social Efficiency of the Tax Policy: Fiscal Sociology Approach Ivaylo Yankov

In the Social Efficiency of Fiscal Policy, the author raises a number of questions regarding the social effects of fiscal policies conducted in the period prior to the country?s accession to the EU in 2007. Dr. Yankov discusses these issues in the perspective of fiscal sociology, which he considers to be the only promising approach to problems located at the intersection of economic analysis with sociology. This four-part study presents a conceptually well-grounded framework for viewing the social efficiency of taxes as a resultant value derived from the interaction between governing and governed. Hence, taxes are perceived here as a social mechanism. The author has made a comparative study of the fiscal policies of Bulgaria and Ireland during similar time spans; the main results of these policies in the two countries are presented. A concluding chapter outlines the results of the flat tax as applied in it has proven to be socially ineffective. This book may be taken as an appeal to all researchers of taxation for a careful reexamination of our understanding of tax efficiency.