— 
BULGARIA 
A - Budgetary Situation 
Year Revenue Expenditure Balance 
(in leva) 
1922/23. 5... . 4,345,740,000 4,646,163,413 — 300,423,418 
1923/24..." 5,000,000,000 5,424,229,665 — 424,229,665 
1924/23. 00 6,604,250,000 6,604,931,002 — 681,002 
1925/26. . 5% dso. . «= 6,57 5,000,000 6,875,000,000 
The law of April 25, 1922 provides for the fiscal years 1922-23 to 
1925-26 an extraordinary expenditure amounting to 2,680,820,000 leva 
which is to be covered by the revenue from the national 6 % 9% loan of 1921 
and eventually by the revenue from other loans, by the surplus of ordinary bud- 
gets, by the exchange of banknotes, by the coinage of small change and the like. 
The extraordinary credits, established primarily for covering public utility 
expenses, and in particular for the restoration and development of railways and 
ports, may be spent in the course of each year only in so far as they are covered 
by corresponding revenues. 
The revenue and expenditure actually effected according to the ordinary 
closed budgets are as follows : 
Year Revenue Expenditure Balance 
(in leva) 
1921/22... lacie 2. 844,237,000 2,660,176,000 + 184,061,000 
1922/23... 4,421,976,000 4,177,049,000 + 244,927,000 
1923/24... ToS 361,737,000 5,146,208,000 + 215,529,000 
An itemized statement of the budget for the fiscal year 1925-26 is given 
below. 
Revenue Expenditure 
= T.0Government Li... ea 56,235,980 
1. Direct taxes ................ 890,000,000 2 Pe dept an 3,387,055,751 
‘ slCourt of’ Accounts. ..-...... 22,996,750 
2. Indirect taxes, customs..... 2,970,000,000 4 Ministry of Foreign Affairs 84,035,368 
3. Taxes and divers dues..... 630,000,000 Ministry of Cults (Church) 37,911,500 
. : 5. Ministry of the Interior : 
4. Fines and confiscations .... 70,000,000 ¢) Administration and Police 201,248,000 
s. Railways .................. 1,080,000,000 G0) ‘Public’ Health... «0 176,233,080 
1 6. Ministry of Public Instruction 680,185,600 
6. Postal, telegraph and tele- 7. Ministry of Finance........ 229,718,080 
phone services .......... 250,000,000 8. Ministry of Justice ....... 142,454,520 
; 5 A 9. Ministry of War........... 1,232,069,480 
7. Public domain, capital, and 10. Ministry of Commerce, In- 
state enterprises ........ 335,000,000 dustry, med Lobos St 245,208 740 
8. Contributions from depart- A I bi paren sli 239,538,450 
ments and communes for a) Roads and municipal works 282,246,010 
b) Prestation of Ilabor...... 162,832,360 
payment of teachers..... 420,000,000  ,, Ministry of Communications 869,033,640 
9. Other revenue ............ 170,000,000 14. Ministry of Posts, Telegraphs 
A Dudes: and Telephones ......... 194,060,790 
10. Revenue from closed budgets AVION | ie inne apis ete 25,249,320 
of preceding years ...... 60,000,000 15. Expenses arising from Treaty 
of (Peace: Haiti 46,760,000 
16. For professional instruction 30,000,000 
17. Increase of functionaries’ 
salaries! eich dill it, 330,039,421 
18. Aid to functionaries dismissed 
by reason of restriction of 
OTT ee le Falla a olla he te he fmt 40,000,000 
19. For payment of old debts... 70,000,000 
20. To cover expenditures of 
extraordinary budget for 
2. p. 1925-26 Re reat 100,000,000 
Grand total.......... 6,875,000,000 Grand total.......... 6,875,000,000 
References : Budget of the Bulgarian State for the year 1925-26, published in the 
Official Journal (in Bulgarian) of April 30, 1925, and also issued separately by the 
Ministry of Finance : Bulletin de la Banque Nationale de Bulgarie.