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Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria
This paper studies the challenges of raising tax compliance in the small business sector in transition economies, drawing from the experience of Bulgaria. It identifies the elements of tax design and enforcement that discriminate against the small business and drive non-compliance.
Link
http://econpapers.repec.org/scripts/redir.pl?u=http%3A%2F%2Fisp-aysps.gsu.edu%2Fpapers%2Fispwp0510.pdf;h=repec:ays:ispwps:paper0510