世界银行-反思市政财政：保加利亚地方公共财政评论（英）

June 2025Rethinking Municipal FinanceBulgaria Subnational Public Finance ReviewPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized© 2025 International Bank for Reconstruction and Development / The World Bank1818 H Street NWWashington DC 20433Telephone: 202-473-1000Internet: www.worldbank.orgThis work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.Rights and PermissionsThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given.Any queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@worldbank.org. iExecutive Summary viIntroduction 1Chapter 1: Municipal Revenue 31.1. Local fiscal capacity 41.2. Bulgaria’s local revenue in a regional perspective 61.3. Regulation of local taxes and fees in Bulgaria 81.4. Key local tax rates and fees: trends and collection 91.5. Special focus: Real estate and vehicle environmental taxation 111.5.1. Recurrent real estate property tax: key challenges and reform areas 111.5.2. Environmental taxation at the local level 131.6. Policy recommendations 17Chapter 2: Intergovernmental Fiscal Relations 192.1. Types of transfers from central to local governments 202.2. Main issues surrounding the different types of transfers 232.2.1. Transfers for delegated activities 232.2.2. General equalization transfer 232.2.3. Transfer for municipal winter maintenance and snow removal 242.2.4. Capital expenditure transfer 242.2.5. Unplanned transfers to municipalities 252.3. Lessons from international best practices 252.3.1. Revenue sharing 252.3.2. Conditional transfers 262.3.3. Equalization transfers 272.3.4. Capital grants 292.4. Potential reforms for the optimization of Bulgaria’s transfer system 292.4.1. Revenue sharing 302.4.2. Targeted conditional transfers for delegated functions 302.4.3. The equalization grant 302.4.4. Capital transfers 342.4.5. The municipal winter maintenance and snow removal transfer 362.4.6. Unplanned transfers 362.5. Policy recommendations for optimization of Bulgaria’s transfer system 37Chapter 3: Municipal Expenditure 383.1. Municipal responsibilities and spending decen