Veselin Boyadzhiev, Neli Veselinova, Plamen Patarchanov, Vasil Zarkov


Land tax is the basis of the tax system. It experienced the feudal period, and its actuality in the capitalism is proven by classics such as Adam Smith, David Ricardo, Johann von Thunen and others. Various decisions are made in modern society and there are different understandings of the land tax. It is both central and local. In the conditions of industrialization and urbanization the land tax is multiplied and gives several varieties. A tax on land is set in urban conditions - buildings, yards, yard farming are commented. There is a general view of the need and usefulness of such a tax. There are quite a few other opinions on the tax on farmland outside the settlements. It exists everywhere and it is also denied everywhere. There is no unified opinion among specialists and politicians, both in the EU and in our country. In Bulgaria this theme and the issues about the benefit and the damage of land tax and the mechanism for its calculation аre constantly discussed. In any case, the geographic factor is with major importance. It is manifested mainly through the geographical situation, which is expressed in Bulgarian by the expression "geographical position". The change in the geographical situation of agricultural land is very important for Bulgarian conditions. This is the subject to our research, while the object is the land tax. The main method is historical comparison, visits and polls if they are needed. From our attention we exclude the settlements and the taxes of the land in their borders. We are only interested in agricultural lands. The main role is in the consequences of agrarian reform, which we do not think is successful or over. Especially in the conditions of regular EU membership, we believe that the need for land farm tax is growing every day. It could be and should be the basis of the missing agricultural regional policy - for example, in the case of suburban agriculture, the country definitely went back and lags behind the agricultural states. There is no common division of agriculture and agribusiness. In our opinion, the land tax is an element of the complex regional organization of agriculture, which today is limited to the individual research centers of plant species and farm animals. The introduction of the land tax must be extremely flexible on the territory and it has to pursue clear regional and local objectives: economic, social, environmental.


Bulgaria, land tax, regional and local policy, agricultural regionalization, suburban agriculture

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