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Development of the taxation of retirement products in Bulgaria
Retirement products are long-term savings products. It is widespread government to encourage the saving via tax incentives. Bulgaria follows favourable taxation of saving in voluntary pension funds. The paper is searching answer whether the applied tax policy of personal retirement products in Bulgaria is efficient. The research is focused on three main areas: the nature of the tax incentives in the country; the development of the taxation of pensions across European Union and the areas fordoi:10.38188/2534-9228.21.4.03 fatcat:w2bqpiilvzet5fyb3dmcm75nbi