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© 2010 The International Bank for Reconstruction and Development/The World Bank
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1 234 13 12 11 10

Manufactured in the Republic of Bulgaria
First printing: November, 2010

Report Xl! S74S0-BG

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                                                                  14
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C'bOTBCTCTBa Ha )J,aHHHTC OT I1poYIfBaHcTo Ha tPHpMHTe OT                          2007 r.

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        qmpMMTe H rpa)J(~aHHTe ~a ynpa)J(wmaT KOHTPOJI BbPXY Ka'feCTBOTO Ha YCJIyrHTe, KOHTO
        HM ce   npe~OCTaB5IT.


  ·     npaKTHKaTa Ha eJIeKTpOHHO nOaaBaHe Ha 3aHBJICHHH C Hc06xoaHMO aa CC YBeJIHqH.
        3a5lBJIeHH5I M ~oKyMeHTM He MoraT ~a ce no~aBaT B eJIeKTpOHeH B~, BbnpeKM Ife pe~bT M
        M3HcKyeMMTe         ~oKyMeHTM        3a    M3~aBaHe    Ha pa3pelIIeHMe 3a CTpoe)J( ca nOMeCTeHH Ha
        HHTepHeT CTpaHMuaTa Ha 06mMHaTa.

  ·     Pe3\HMbT 3a perHcTpau,HH Ha ThprOBCKH 06CKT BCC OUJ.C C B CHJIa Ha TCPHTopHHTa
        Ha HHKOH 06UJ.HHH H CJICaBa aa 6baC OTMCHCH, TbH KaTO HapymaBa Hau,HOHaJIHOTO
        3aKOHOaaTCJICTBO.

BCHqKH    28   06JIaCTH B bbJIrapHH 6Hxa cpaBHCHH B paMKHTe Ha HCOTaaBHamHO H3CJIeaBaHe
Ha MCCTHaTa pcryJIaTOpHa cpeaa.                    IbcJIe~BaHeTo npe,ll,JIara MH~eKC 3a MeCTHMTe YCJIOBM5I 3a
npaBeHe Ha 6H3Hec,           Ha OCHOBaTa Ha lIIeCT nOKa3aTeJI5I:                  MeCTHH ~aHbl.l,H,       MeCTHH TaKCH,
peryJIHpaHe Ha        CTonaHCKaTa        ~eHHOCT       (~eHCTBaIU         He3aKOHeH    pe)J(MM      3a   perHCTPal~M5I    Ha
TbprOBCKH 06eKT), eJleKTpOHHO npaBHTeJICTBO, a~MMHHCTpaTMBHM yCJIym H Kopynl.l,H5I cpe~
opraHMTe Ha MeCTHaTa BJIaCT.
                                                                                                 20
rJIaBHH pC3YJITaTH OT npoYQBaHCTO Ha 06UJ.HHCKO HHBO 3a bbJIrapHH:

    ·   MMHHHCTpaTHBHaTa TC3\CCT Ha                       MCCTHO HHBO e            3HaQHTCJIHa.          TOBa e BM,lI,MMO,
        BbnpeKM       Ife   Bce    ome   B       CTpaHaTa He     e   nOCTMrHaTa Q>HCKaJIHa .ll.el~eHTPaJIH3aI~H5I.
        Oc06eHo HHTepecHo e ,lI,a ce oT6eJIe)J(H, Ife HaH-rOJIeMHTe 06mMHH ce Hape)J(.ll,aT MHoro
        Ha3a~ no OTHOlIIeHHe Ha MeCTHH YCJIOBM5I 3a M3BbplIIBaHe Ha CTonaHCKa .ll.eHHocT.
        HanpMMep BapHa e Ha 24-TO, Byprac Ha 22-po, COQ>M5I Ha 19-To M 1lrI0B.ll.MB Ha 10-To
        M5ICTO.

   ·    CbUJ.ccTBYBaT HCHY3\HO BHCOKH MeCTHH aaHbu,H H MCCTHH TaKCH. H5IKOH 06mMHH, B
        T. If. CTapa 3aropa, CMOJI5IH M I1JIeBeH, HaJIaraT KaKTO BMCOKH .ll.aHbl.I,H, TaKa CbmO M
        BMCOKM TaKCH, KoeTO 0651CH5IBa 3amO CbmMTe ce Hape)J(~aT Ha nOCJIe.ll.HMTe TpH MeCTa B
        KJIaCaUH5ITa.

   ·    Hc ce Ha6J11oaaBa Bpb3Ka MC*ay KaQCCTBOTO Ha aaMHHHcTpaTHBHoTO 06CJIY3\BaHe
        H HaJIHQHCTO Ha CHCTCMH Ha CJICKTPOHHOTO npaBHTeJICTBo. 06mHHH KaTO JIoBe'f,
        JiM60JI If CmmeH,            KOHTO ce Hape)J(.ll.aT Hanpe.ll. B KJIaCal.l,M5ITa no OTHOllleHIfe Ha
        Ka'feCTBOTO         Ha   a.ll.MHHMCTpaTMBHOTO         06CJIY)J(BaHe,      He   ca   Ha npe.ll.HM     n03Ml.I,MM   no
        nOKa3aTeJI " HaJIM'fHe Ha CMCTeMM Ha eJIeKTpOHHOTO npaBMTeJICTBO".

   ·    H3rJIC3\aa          OTCbCTBa      3aBHCHMOCT            MC~y            rOJICMHHaTa       Ha      06UJ.HHHTC      H
        Kopynu,HOHHHH             HH,IlCKC. 3a H5IKOM Ma.J1KM 06mMHM Kopynl.l,H5ITa ce Bb3npMeMa OT
        CTpaHa Ha Q>MpMHTe KaTO HHCKa (KaTO CMJIHCTpa H TbproBMme, Ha I-Bo M 2-po M5ICTO B
        KJIaCaUM5ITa), .ll.OKaTO B .ll.pyrM MaJIKH 06mMHH Kopynl.l,M5ITa ce onpe.ll.eJI5I OT Q>HpMMTe
        KaTO BHCOKa (KaTo JiM60JI M I1a3ap.ll.)J(HK, Ha 28-MO M 25-TO M5ICTO). Ho BMCOKM HHBa Ha
        Bb3npM5ITIDI 3a Kopynl.l,H5I ce Ha6mo,il,aBaT H B H5IKOH rOJIeMM 06mMHH (KaTO Byprac M
        BapHa, Ha 24-TO H 27-MO M5ICTO).
                                TIOAOBPHBAHEHA30APAKCA 

 3aKOHbT 3a OrpaHHIIaBaHe Ha atlMHHHCTpaTHBHOTO peryJ1HpaHe H atlMHHHCTpaTHBHHH
 KOHTPOJ1 BbPXY CTOnaHCKaTa tleHHOCT (30AP AKC,ll,) OKa3a 6J1aronpHHTHO BJ1HHHHe I1pe3
 HaMaJ1HBaHe Ha peryJ1aTOpHaTa H atlMHHHCTpaTHBHa TeiKeCT BbPXY 6H3HeCa, HO 3a
 nOCTHraHe Ha nO-rOJ1HMO Bb3tleHCTBHe e He06xotlHMO 3aKOHbT tla 6btle YCbBbpWeHCTBaH.
 He3aBHCHMO OT Hanpe)l,'bKa B nOCOKa HaMaJUIBaHe Ha peryJ1aTOpHaTa H a)l,MHHHCTpaTHBHa
 TeIKeCT, Bce owe C'bweCTBYBaT H51K0J1KO npeqKH no OTHOllleHHe Ha npHJ1araHeTO Ha 3aKOHa.
 World        Bank   (20 lOa)   H3B'bpIllH    nOCJ1e)l,Bawa oueHKa            Ha Bb3)l,eHCTBHeTo    Ha 30APAKC.ll..
 .ll.oKJ1a)l,bT H3J1e3e C'bC 3aKJ1l0qeHHe, qe maBHH51T npOfiJ1eM 3a HopMaTHBHH51 aKT e "UtupOKama
 fllLHeca fla Obp:JiCa6ama 6 cmonaflcKama oeUflocm, U3pa3Jl6au/a ce 6 flGflUlJUemO fla 20llJl;'.! 6pml
 pezyfwmopflU pe,JlCll.MU, 6b6eoellU om cnelJUCL7l1U 3aKOflU, Koemo 600U 00 If(Vl4allelfa
 epeKmU61f0Cm fla mpall3aKlJuume U Ifa KOlfKypelfmocnoc06lfocmma Ila UKOflOAtuKama. ,.


 3.1          KOHmeKcm

 npHeMaHeTO Ha 30APAKC)1, e CbmeCTBeHa KpaIlKa Hanpetl B npoueca Ha peryJIaTOpHaTa
 pecj)opMa       B bbJIrapHH. 30APAKC.ll. fiellie npHeT npe3                       2003   r.   C ueJ1   YJ1eCmlBaHe      H
 HaC'bpqaBaHe        Ha   CTonaHCKaTa        )l,eHHOCT    qpe3    q,0pMYJ1HpaHe       H   onpe)l,eJI5lHe     Ha    OTKPHTO
 OfiocHoBaHH rpaHHUH Ha peryJ1HpaHeTO H KOHTpOJ1a, HMOIKeHH Ha q,HpMHTe OT CTpaHa Ha
 opraHHTe Ha ueHTpMHaTa H MeCTHaTa BJIaCT. 3aMHC'bJ1bT Ha 3aKOHa fiellie )l,a ce OC'bweCTBH
 peq,opMa Ha perYJ1aTOpHaTa cpe)l,a nOCpe)l,CTBOM OnpOCT5lBaHe Ha a)l,MHHHCTpaTHBHHTe peIKHMH
 H a)l,MHHHCTpaTHBHH51 KOHTPOJ1.

 no CHJIaTa Ha HaH-BaiKHH pa3nopetl6H B 30APAKC)1, ce nOCTHra CJIetlHOTO:

  I.  Onpe)l,eJ151T ce BOtlemHTe npHHUHnH, OT KOHTO )l,a ce P'bKOBO)l,H 3aKOHO)l,aTeJ1CTBOTO H
       a)l,MHHHCTpaTHBHoTO        npOH3BO)l,CTBO         B'bB   Bp'b3Ka   C    OC'bweCTB51BaHeTO     Ha     CTonaHCKaTa
       )l,eHHocT. Cpe)l, T51X OT ocofieHo 3Ha1leHHe ca npHHu,HnHTe Ha CTonaHCKa cBofio)l,a (ofi51BeH B
       QJ1.   19 OT KOHcTHTyu,H51Ta),   nponopu,HOHMHOCT H J1erHTHMHH OQaKBaHH51;

 II.   3aKOH'bT nOCTaHOB51Ba BCHlIKH peryJIaTOpHH peiKHMH H H3HCKBaHH51Ta 3a H3)l,aBaHe Ha
       pa3pellleHHe H y)l,OCTOBepeHHe HJ1H 3a nO)l,aBaHe Ha YBe)l,OMJ1eHHe 3a H3B'bpIllBaHe Ha
       OT)l,eJ1Ha C)l,eJ1Ka HJ1H )l,eHCTBHe )l,a ce ypeiK)l,aT CbC 3aKOH.                 Onpe)l,eJ151T ce )l,Ba BH)l,a
       perYJ1aTOpHH PC)l{HMH: J1HU;CH3HOHeH H perHcTpau,HoHeH;

Ill.   BbBelK)l,a ce H3HCKBaHeTO peryJIaUHHTe Ha BCHIIKH HHBa tla 6btlaT apryMeHTHpaHH C
       5lCHO )l,eq,HHHpaHa nOTpefiHocT (OT me)l,Ha TOlIKa Ha HaUHOHMHaTa CHryPHOCT, 3aUlHTaTa Ha
       OKOllHaTa cpe)l,a MH J1HQHHTe H MaTepHMHH npaBa Ha rpalK)l,aHHTe), KaTO no T03H HalIHH ce
       OrpaHHQaBa )l,HCKpeu,HoHHaTa BJ1aCT Ha pery;IaTOpHTe;

iv. BbBeiKtla ce 3atlbJIiKHTeJ1eH npetlBapHTeJIeH aHaJIH3 Ha n0J13HTe H palXOtlHTe H oueHKa
       Ha Bb3tleHCTBHeTo 3a BceKH peiKHM, KOHTO )l,a ca nyfiJ1HlIHH, KaKTO H 3a)l,'bJlIKHTeJIHO
       npe)l,BapHTeJIHO     YBe)l,OM51BaHe      Ha   J1HuaTa,       3a    KOHTO     B'b3HHKBaT     3a)l,'bJ1IKeHH51    HJIH
       orpaHHlIeHH5l no CHJ1aTa Ha HOBa pa3nope)l,fia;

 v.  OrpaHHIIaBaT          ce   npaBoMomHHTa              Ha    atlMHHHCTpaTHBHHTe             opraHH      )l,a   H3H.CKBaT
       )l,OKa3BaHeTO Ha OfiCT051TeJ1CTBa,         KOH.TO ca y)l,OCTOBepeHH. npe)l, )l,pyr a)l,MH.HH.CTpaTH.BeH
       opraH H. ca Ha)l,J1eJKHO BnH.CaHH B perHCT'bp;

vi.  )1,ecj)HHHpaT ce 3atlbJIiKeHHHTa Ha a)l,MHHHCTpaTHBHHTe opraHH npH ynpaIKH51BaHe Ha
       TeXHH.Te n    aBOMOWH51;
vii.  B'bBejK.a:a ce npHHnHn'bT Ha M'b.l1qa.l1HBOTO C'br.I1aCHe npH H3)J,aBaHe Ha pa3pel1leHH>I H Ha
      Y)J,ocTOBepeHH>I;

Vlll.  Onpe)J,en>IT ce OCHOBHHTe npaBH.I1a 3a H3B'bpWBaHe Ha KOHTPO.l1 BbPXY CTonaHCKaTa
      )J,eHHOCT;

 IX.  llpHeMa ce CnHC'bK Ha CTOnaHCKH .a:eHHOCTH, nO)J,neJKal1l,H Ha .I1HneH3HOHeH pejKHM.

 IJ,e.l1Ta    Ha   3aKOHa       oewe       .a:a   ce   onpe.a:emlT      npaBH.I1a,    qpe3    KOHTO      .a:a    ce   OrpaHHQH
 HeOOOCHOBaHaTa               HaMeCa       Ha     .a:'bpjKaBaTa    H    Ha   MeCTHHTe        B.I1aCTH    B      .a:eHHOCTTa         Ha
 npe.a:npHeMaQHTe H T'bprOBCKHTe .a:PYjKeCTBa. 1l0BeqeTO eKCnepTH H BO)J,el1l,H npe)J,CTaBHTenH
 Ha )J,eJIOBHTe Cpe)J,H OueH>IBaT 3aKOHa KaTO OCHOBOnOnaral1l, 3a Cb3)J,aBaHeTO Ha 6narOnpH>ITHa
 perynaTopHa cpe)J,a B DbJIrapH>I.

 B    npHeTHR        BapHaHT         Ha     3aKOHa       OoaQe     He    npHC'bCTBaT       HRKOH        OT      n'bpBOHaQa.l1HO
 npe.a:.I10jKeHHTe TeKCTOBe. Te BKJUOtlBaT BbnpOCH KaTO:                       (i)   pa3meJK)J,aHe Ha Bb3MOJKHOCTTa )J,a
 He ce BbBeJK)J,a perynaUH>I;          (ii)   H3HCKBaHeTO 3a cnYJKe6eH 06MeH Ha HH<popMaUH>I H )J,OKYMeHTH
 MeJK)J,Y     HHCTHTYUHHTe 21;            (iii)   npHnaraHe       Ha   npHHUHna       Ha   MbnqMHBOTO            CbrnaCHe       npH
 pemcTPall,HOHHHTe peJKHMH; (iv) Bb3MOJKHOCTTa a)J,MHHHcTpaTHBHHTe opraHH )J,a )J,enerHpaT
 CBOH npaBOMOl1l,IDl Ha 6paHl1l0BHTe opraHH3aUHH ,ll,a OCbl1l,eCTB>IBaT caMoperynHpaHe H )J,pyrH
 BbnpOCH. OTKaKTO e npHeT, 3aKOHbT npeTbpn>IBa l1leCTHa)J,eceT H3MeHeHH>I.

 npH.I1araHeTO Ha 3aKOHa e HenOC.I1e.a:OBaTe.l1HO H e Ha.l1Hlle BHCOKa CTeneH Ha Hecna3BaHe
 Ha HerOBH pa3nope.a:OH OT CTpaHa Ha opraHHTe Ha lleHTpa.l1HaTa H OOIllHHCKaTa B.I1aCT.
 3aKOHbT He H3MeHH nO.D,3aKOHOBaTa HopMaTHBHa ype,ll,6a, KoeTO )J,OBe,ll,e )J,O He3aKOHOCb06pa3HO
 npHnaraHe Ha perynaTopHH peJKHMH OT CTpaHa Ha opraHHTe Ha ueHTpMHaTa BnaCT H Ha
 06l1l,HHHTe. Cbl1l,O TaKa 3aKOHbT 6el1le 3aMHcneH KaTO 06l1l, HopMaTHBeH aKT, KOHTO ,ll,a nocnYJKH
 3a >ICeH 06pa3eu 3a a)J,MHHHCTpaTHBHO perynHpaHe H KOHTpOJl. llpe,ll,Ha3HaqeHHeTO My 6el1le ,ll,a
 npe)J,OCTaBH cTa6HnHa OCHOBa 3a Cb3,ll,aBaHe Ha naKeT cneUHMHH HopMaTHBHH aKTOBe, KOHTO )J,a
 OKaJKaT BnH>IHHe BbPXY CTonaHCKaTa cpe)J,a. lliKOH 01' pa3nOpe,ll,6HTe Ha 3aKOHa, B TOBa tIHCnO
 cpOKOBeTe 3a H3)J,aBaHe Ha 0,ll,06peHH>I 3a perHCTPaUH>I OT CTPaHa Ha ny6nHtIHHTe opraHH H
 BbBeJK)J,aHCTO Ha npHHUHna Ha MbntIMHBOTO CbmaCHe, Cbl1l,eCTBYBaT e)J,HHCTBeHO                                   oe lOpe.


 3.2  KilJO"Ll06U 6onpocu
            "lIocneo6aw,a OI~enKa na 6'b30eiicm6uemo na 3aKona 3a ozpanU'la6ane na
 ):(OK.I1a.a:'bT
 aOMuHucmpamu6Homo peZYllupane U aOMunucmpamU6nUJl KonmpOll 6'bpxy cmonanCKama
 oeiinocm" (ToM III B HaCT05IlllaTa nope)J,Hua) YCTaHoBH JKH3HeHOBaJKHaTa pon>I Ha 30APAKC~
 no OTHOl1leHHe Ha Hanpe)J,BaHCTo Ha perynaTopHaTa pe<popMa H nO)J,06p>IBaHeTO Ha 6H3Hec
                                                 22
 cpe)J,aTa B DbJ1TapH>I, HO OTKPOH H H>IKOJlKO cna60cTH:

 ·           OrpaHHQeHO npH.I10jKHO nO.l1e Ha 3aKOHa. 3aKoHbT onpe)J,e.ruI OCHOBHHTe npHHUHnH Ha
             pery.l1aTOpHO Bb3)J,eHcTBHe KaTO 060c06>IBa )J,Ba THIIa perynaUHH:                         (1)     nHueH3HOHHH H
             pemcTpaUHoHHH peJKHMH, H                  (2)   pemaMeHTH, KOHTO ce OTHaC>IT ,ll,0 HH)J,HBH)J,YMHH
             C)J,enKH HnH e)J,HoKpaTHH )J,eticTBIDl. 113B'bH 06xBaTa Ha 3aKOHa 06aQe OCTaBa romlMa tIaCT
             01' perynHpaHeTo Ha 6H3Heca, KO>ITO ce ypeJK)J,a OT A)J,MHHHCTpaTHBHonpouecYMHH>I
             KO)J,eKC H ,ll,pyrH cneUHMHH 3aKOHH.

 ·           OrpaHHQeHO npH.I1araHe Ha npHHnHna Ha M'b.l1Qa.l1HBOTO C'br.I1aCHe. qneH                                          28   OT
             3aKOHa nOCTaHOB>IBa, tIe T03H npHHUHn, rnaC>Il1l" tIe e)J,HO <pHpMeHo 3a>IBneHHe ce CtIHTa
             3a 0,ll,06peHO, aKO He 6b)J,e OTKa3aHO B paMKHTe Ha onpe)J,eneH CPOK, ce OTHaC>I )J,O



 21 T03H I1PHHUHI1 C BbBe,ll,eH BI10CJIC,ll,CTBlle C I10I1paBKa B 30APAKCll., I1y6:lHKYBaHa B ll.B. 6p,       74/2009   r. 

 22 World Bank     (201Ob).    ll.oKrra,ll,bT CbmO TaKa OqepTa paMKa 3a I10JIllTHKa, c <jloKYCHpaHe BbPXY OT'IIUaHeTO Ha II 

 C'hOTBeTCTBHeTO C I10JIHTHKH H HHHUHaTHBH Ha ilpaBHTeJICTBOTO H Ha EC, KaKTO H C BH3HpaHe Ha ,ll,OKYMeHTH, 

 HMamH Bp'h3Ka C perYJIaTOpHaTa pe<jlopMa, CJIe)J,BaHa OT aHaJIm Ha 06mOTO npe)J,Ha3HaQeHHe H KOHKPCTHHTC UCJIH 

          M3,l1.aBaHe Ha pa3pellIeHM5I M Y,l1.0CTOBepeHM5I 3a M3B'bplllBaHe Ha e,l1.HOKpaTHM C,l1.enKM MnM
         ,l1.eliCTBM5I, aKO B OT,l1.eneH 3aKOH He e npe,l1.BM,l1.eHO ,l1.pyro. KaTo U5Ino, cneUMMHMTe
          3aKOHM M365IrBaT npMJIaraHeTO Ha npMHUlfna Ha M'bJP:lMlfBOTO C'bf;mCMe. E,l1.Ba llIeCT
          3aKOHa ro nplfJmraT.

·         llpHeM3HeTO H3 HOBH peryJI3TOpHH pe)KHMH He ce npellXO)K)l3 OT npellB3pHTeJIH3
          oueHK3 H3 BbllleifcTBHeTO, CbrJI3CHO 13KOH3.                             HlfKora He ce lf3roTB5I npe,l1.BaplfTenHa
          oueHKa Ha B'b3,l1.elicTBlfeTo nplf nO,l1.roToBKaTa If npe,l1.naraHeTo Ha HOBM perynaTopHM
         pe:tKlfMlf. OCBeH TOBa, 3aKOH'bT M3lfCKBa Tallf oueHKa ,l1.a ce ny6nlfKYBa B lfHTepHeT lfnlf
         lla 6'b,l1.e 06Hap0,l1.BaHa lIO ,l1.pyr nO,l1.XOMm Ha'IlfH, KoeTO C'bmO He ce npaBli. 1l0-fon5IMa
         'IaCT OT 06mo 16-Te npOMeHl1 Ha 3aKOHa ce OTHaC5IT ,l1.0 B'bBe:tKllaHe Ha HOBli perynaTopml
          pe:tKl1Ml1, HO nl1nCBaT ,l1.aHHl1, Ha OCHOBaTa Ha KOlfTO ,l1.a ce C'IlfTa, 'Ie TOBa lf3lfCKBaHe Ha
          3aKOHa ce ClIalBa.

·         He311eKB3TH3            HHCTHTYUHOH3JIH3 p3MK3                     H3 13KOH3. He e 113rpa,l1.eHa a,l1.eKBaTHa
          lfHCTHTYU110HMHaTa paMKa Ha 3aKOHa. TOBa ce ll'bn:tKl1 Ha Tpl1 OCHOBHl1 IPaKTopa:

                o He C1:JUI"ecm6Y6a etjJeKmu6na cucmeMa 3a canKquu u Konmpoll 3a
                npUJlazanemo na 3aKona.                  BblIpeKlf 'Ie e C'b3,l1.a,l1.eHa CliCTeMa 3a CaHKUlfli If KOHTpon,
                K05ITO 611 Tp5I6BMO ,l1.a rapaHTl1pa, 'Ie ll'bp:tKaBHlfTe cnY:tKl1Tenli 113n'bnH5IBaT CBOliTe
                3a,l1.'b"'l:tKeHlf5I   B    C'bOTBeTCTBlie       C'bC    3aKOHa,     T5I    He       e   IPYHKIJ,110HMHa   11   He    e
                nplfJIO:tKl1Ma, 3aU{OTO C OTrOBOpHOCTliTe no HarIaraHe Ha CaHKIJ,l1l1 ca HaTOBapeHl1
                                                                                                2'
                P'bKOBO,l1.l1TeJIl1Te Ha a,l1.Ml1HlfCTpanmHl1Te CTpyKTyPli. "

               o JIunca na peaJIno tjJynKquonupaUl" eounen AOMunucmpamu6en pezucm'bp na
               pe:JICUMume. B 3aKOHa liMa ClIl1C'bK caMO Ha nlfIJ,eH3110HHl1Te pe:tKl1Ml1 If lf311CKBaHe
                BCeKli opraH, KoliTO lf3,l1.aBa ,'llfIJ,eH311lf 11 npaBli pemCTpaIJ,lflf, ,l1.a BO,l1.l1 cneIJ,l1a'leH
                perl1CTbp 3a BC5IKa npOue,l1.ypa. llpoY'lBaHe B'bpXy                       41   nlfIJ,eH3lfOHHlf pe:tKl1Ma nOKa3a,
                'Ie lIpli    12
                           OT T5IX l1nlf H5IMa TaKliBa perlfCTpl1, lfnlf Te He ca C ny6nl1'leH llocnn,
                                                  '4
                KoeTO e B HapYllIeHl1e Ha 3aKOHa. ~

                o 3aKOn'bm ne e acoquupan K'bM onpeoellen "co6cm6enuK," Koumo oa nocu
                onuo6opnocm 3a npUJlazanemo MY, oa Konmpollupa U3n'bllnenUemo MY u oa
                npeollaza npoMenu 6 cllY'laU na neo6xoollMocm. JIlilICaTa Ha TaKaBa OTrOBopHOCT
                He MO:tKe ,l1.a ce KOMlIeHClipa HliTO OT 06maTa allMl1Hl1CTpaUlf5I Ha Ml1HHCTepCKli
                C'bBeT,     HlfTO      OT llPYro        IPYHKUlfOHaJIHO        lfJlH pecopHo MHHHcTepcTBo.                 llpe,l1.Bl111



23 C1>maCHO lUI. 30. al\.   1,   OT 30APAKC)J" KMeThT HJIH MHHHCThPbT MO)Ke                ~a   HaJIO)KH m06a B pa3Mep OT    1 000 JIB.
(500 eBpo) ~o 5 000 JIB.          (2 500 eBpo) Ha CJI)0KHTeJI OT c06cTBeHaTa CH ~MllHllCTpaLl,ill! 3a HenpHJIaraHe Ha
pa3nope~6HTe Ha 3aKOHa, OCBeH aKO C1>OTBeTHill!T CJlY)KHTeJI He nO~e)KH Ha no-cepH03Ha CaHKLI,ill!. CJIe~OBaTeJlHO,
He Cbll~ecTByBa MexaHH3bM 3a BbHIIIeH KOHTPOJI H caHKLI,llll B1>PXY ,[I1>p)KaBHHTe CJIY)KIUeJIH. TaKa 3aK1>CHeHltllTa H
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24 HanpaBeHHTe ,[IOcera onHTH 3a           C1>3~aBaHe   Ha   no~06HH   perHCTpH HMaT caMO 'IaCTH'IeH ycnex. IhpBH>IT        cb3~a~eH
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npOLl,ell,ypilTe. BbnpeKil 'Ie CaUThT e onpe,[leneH 3a ell,HHHO 3BeHO ,a KOHTaKT no )J,lipeKTilBa 2006!l23/EO 3a
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                  BHCOKHTe TaKCH 3a H3)1.aBaHe Ha pa3pellleHHH (Ta6JIHua                               1).   IToHHKora Te3H TaKCH He
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                  )J,pyra 'l'HpMa, K05lTO e KaH)J,H)J,aTCTBana no-paHO.




25 HanpllMep, npe3     2000 r.       TaKcaTa 3a pemcTpllpaHe Ha ameKa 6eille orrpe)leneHa Ha                   5 000   nB. TOBa )lOBe)le )l0
nllIIca Ha aIITeKli B cenCKHTe paiiOHH.           C   IIOIIpaBKa Ha 3aKOHa 3a neKapCTBeHHTe rrpO,'l:yKTll B XYMaHHaTa Mert;llIl,llHa
OT )leKeMBpH      2009 r.   Ta3H TaKca 6eille HaMaJIeHa Ha            1 000   JIB·· HO caMO 3a rpa)lOBe H cena c nO-ManKO OT         10 000
)!(llTenH, MaKap qe anMHHllcTpHpaHeTo Ha pe)!(HMa e e)lHO H CbIllO B pa3JUlqHHTe no roneMHHa cenHIlla.
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SHHarH Cb3)laSa Bb3MO)!(HOCTH 3a KopynUIDI, 3amOTO llllnCBa MexaHH3MbT 3a BbHilleH KOHTPOll, KaKTO II 3a
caMoKoHTPOll Ha )leHHOCTTa Ha a)lMHHllCTpaUll.HTa;                    (ii) PmpeUlGeaHe fta eiiflG cumm 6fOPOKPGlIU5I iia npeo5le5lea
Heo6oCHOeGHU UCKaHUfI. BbnpeKH Bb3MO)!(HOCTTa J:t;a n01l3Ba llHtP0pMaIl,llll: 3a aKTyanHo npaBHo CbCTOll:Hlle Ha
tPllpMllTe OT C06CTBeHHTe Cll ny61111l{Hll pefllCTpH, 6IOpOKpaTH'-IHaTa CllCTeMa e Bb3MO)!(HO sce ome J:t;a 113llCKBa
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HanpHMep, 6IOpOKpaIl,IDITa He n03BOJ1ll:Ba Ha KaHJ:t;llJ:t;aTa npOCTO J:t;a npeJ:t;CTaBll J:t;eKnapaUIDI, qe He e OCb)!(J:t;aH.
BMeCTO TOBa ce ll3HCKBa CBllJ:t;eTellCTBO OT CbJ:t;a 3a TOBa 06CTOll:TellCTBO, KOeTO OTHeMa BpeMe 3a eJ:t;HOKpaTHO HllH
)lBYKpaTHO       nocemeHHe      Ha    CbJ:t;a,   3annamaHe       Ha    HeMaJIKa   TaKca    3aeJ:t;HO   C MOHonOllHaTa      KOMHCHOHa     Ha
              C'b3,[(ABAHE HA PIDKIIM HA ,lJ;'bPmABHRTE TAKCR, 

                                   B.JIArOIIPHHTCTBAIIJ; BR3HECA 


PeIKHM'LT Ha LI,'LplKaBHHTe TaKCH B li'LJlrapHH ce C'IHTa 3a 3aTOpM03HBa~, OCo6eHO 3a
CHJlHO peryJlHpaHHTe CeKTOpH, KaKTO H 3a MaJlKHTe H CpeLl,HHTe npCLI,npHHTHH                                     (Men).
HaUHOHaJIHHTe 6H3Hec aCOUHaUHH Bb3npHeMaT pacT5IIIlHTe ,ll.bp:a<aBHH TaKCH                                   3a cepHo3Ha
Te)KeCT 3a npaBeHeTO Ha 6H3Hec B DbnrapH5I H 3a npeqKa npe,ll. KOHKypeHTocnoco6HocTTa. TOBa
Ba)KH oco6eHo MHoro 3a CHJIHO perynHpaHHTe ceKTopH H 3a MCn.


.ll.'LplKaBHHTC TaKCH ca CTaHaJlH HCKOHTPOJlHPYCMH, nOpaLl,H TOBa, '1C opraHHTc Ha BJlaCTTa
npHJlaraT CBOH co6cTBeHa npcueHKa H npeCJlCLI,BaT CBOHTC C06CTBCHH HHTCPCCH, 6e3 Ll,a ce
OT'IHTa B'L3L1,eHCTBHcTO B'LPXY fj)HpMHTe. Pe,ll.Hua KOHKpeTHH ,ll.bp)KaBHH TaKCH ca TOJIKOBa
BHCOKH, qe cepH03HO Bpe,ll.5IT Ha KOHKypeHUH5ITa, ,ll.eHCTBaHKH KaTO npeqKH npe,ll. HaBJIH3aHeTO
Ha CPHPMH Ha na3apa. AKO npaBHTenCTBOTO He OBna,ll.ee ceraIIlHH5I pe)KHM Ha ,ll.bp)KaBHHTe TaKCH,
TeH,ll.eHUH5ITa Ha paCT5IIIlH ,ll.bp)KaBHH TaKCH me npO,ll.bn)KH H TOBa IIle YBeJl.HqH Pa3XO,lJ,HTe 3a
pa3BHBaHe Ha 6H3Hec .


.ll.oKJlaLl,'LT       "boJllapllR: PetjJopMlIpane na peJICUMa na OopJICa6nllme maKclI" (TOM IV)
H3B'LPWH aHaJlH3 Ha npaBHaTa, HHCTHTYUHOHaJlHaTa H aLl,MHHHCTpaTHBHaTa paMKa 3a
onpCLI,CJlHHC Ha LI,'LplKaBHH TaKCH H npeLl,OCTaBH npenOp'LKH, H3BCLI,eHH Ha OCHOBaTa Ha
Ll,06pa MCIKLI,YHap0Ll,Ha npaKTHKa. fJlaBHHHT H3BO,11. OT T03H ,11.HarHOCTHqeH npeme,ll. e, qe
pe)KHMbT Ha ,lJ,bp)KaBHHTe TaKCH, B CBOHTa CJIO)KHOCT, e KaKTO cpaKTop, OKa3Bam HaMeca B
na3apHaTa HKOHOMHKa,                 TaKa H    nOTeHUHaJIHO    Cpe,ll.CTBO,   npH     ecpeKTHBHa onTHMH3aUH5I Ha
HerOBHTe              H HHCTHTYUHOHaJIHH
                      HopMaTHBHH                               acneKTH,       3a     HaCbpqaBaHe      Ha      paCTe)Ka   H
                        27
KOHKypeHTocnoco6HOCTTa.



4.1           KOHmeKcnt
TapHfj)HHTC             pa3nopcLI,6H    B   6'LJlrapCKaTa     UCHTpaJlHa          a,1lMHHHCTpaUHH       K'LM    2009 r.
Ha6poHBaT o6~o               91.   BCHKa OT T5IX BKJIlOqBa cnHCbK ycnyrH H CbOTBeTHHTe TaKCH, cb6Hpmm
OT ,11.a,11.eHHH opraH. OCHOBHHTe pa3nOpe,ll.6H 3a H3qHCJUIBaHeTO Ha a,ll.MHlIHCTpaTHBHHTe TaKCH Ha
ueHTpaJIHO HHBO ca onpe,11.eJIeHH B 3aKoH 3a ,ll.bp)KaBHHTe TaKCH OT                            1951 r. 28   3aKOHbT 3a
ll.op)KaBHHTe TaKCH ce npHnara KbM 3HaqHTeneH 6pOH: ,lJ,eH:HOCTH Ha ,11.bp)KaBHHTe opraHH,
                                                               )9
BKJIlOQHTenHO KbM a,11.MHHHCTpaTHBHHTe ycnyrH. -                    Cb6paHHTe TaKCH Tp5I6Ba )la ce BHaC5IT B
                                                                                          30
,lJ,bp)KaBHH5I 6IO,lJ,)KeT, OCBeH aKO He e nOCOqeHO H3pHLIHO HemO ,11.pyro.

B qn.     2,   aJI.   2 OT 3aKoHa 3a ,lJ,bp)KaBHHTe TaKCH    ce nOCOqBa 06mHHT npHHUHn:


                       "llpocmume maKCU ce onpeOeR51m 61>3 oCl106a Ha                          Heo6xoOu.Mume
                       MamepuamlO-meXHUl.JeCKU       U aOJHWlUCmpamU6HU                        pa3Xoou    no
                       npeOOCma651He Ha YCllyzama. "




27   World Bank (2009b).
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MHHHcTepcTBo Ha qJHHaHCHTe B MOMeHTa pa60TH no rrpoMeHR Ha           qrr. 2 (1)   OTHOCHO MeTOLlliTe 3a rrnamaHe.
29 qn.   4,   6YKBa "0" OT 3aKoHa 3a LI'bpJKaBHIlTe TaKCH.
30
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BH3HpaHH       B     3aKOHa;          HaMa          KOHKpeTHH           HopMaTHBHH          YKa3aHHH        HJ1H         H3HCKBaHHH        OTHOCHO
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a)],MHHHCTpaTHBHH pa3rrope)]'6H B Ta3H 06JIaCT; BcaKO MHHHCTepCTBO H H3rrbJIHHTeJIHa areHIJ,H5I
rrpHJIaraT     c06CTBeHa              MeTo)],HKa,          KoraTO          rrpe)],JIaraT    BbBe)l()],aHeTo             Ha    HOBH      TaKCH    HJIH
rrOBHIIIaBaHe Ha CbIlJ,eCTBYBaIlJ,HTe TaKCH.



4.2       KAJO'106U 6'bnpOCU

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       ·  j(1JpJICa6HUme ma«cu ca ce n06UlUWlU 3Ha'lUmeJlHO. fIpaBHTeJICTBeH )],OKJIa)], OT 2009
           r. HarrpaBH OlJ,eHKa Ha YBeJIH'IeHHeTO Ha TaKCHTe rro                                 19    TapH~H Me)l()],Y HHyapH            2005   r. H
           HoeMBpH       2008         r.       H     CTHfHa      )],0     3aKJIIO'IeHHeTO,       'Ie    ,,06I1J,OTO          cpe)]'Ho   rrp0IJ,eHTHO
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           a,llMHHllcTpaTHBHH TaKCH.                      TOBa OKa3Ba Bb3)],eHcTBHe oco6eHo Ha ~HpMHTe B CllJIHO



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                 32
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