![]() ![]() Bulgaria adopted the "flat tax", this did not increase the transparency of income taxation nor did it become easier to administer. Cuts of tax rates are important they have been not only broadly discussed, but also do not necessarily relate to the flat tax concept. We focus on the structure of the tax system and design of the tax bases, because even they reflect to a greater extent the specificity of the flat tax. Perceived as standard the coherent tax structure of the flat tax, proposed by Hall and Rabushka, we assess the current income tax system in Bulgaria. The question is whether this relates to different applications of one and the same concept or to different concepts called by the same name – flat tax. Even at first glance, however, it is evident that there are large variations in its design, although flat tax is clearly defined in literature. Many of EU newcomers adopted flat tax regime. The flat tax has become broadly popular in Central and Eastern Europe in recent years.
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