GREEN JOBS: TAX POLICY IN BULGARIA AND SPAIN

This paper provides a comparative analysis of the tax policies aimed at promoting green jobs in Bulgaria and Spain within the framework of the European Green Deal. Also, it examines specific fiscal incentives, such as tax credits for renewable energy projects, exemptions for green startups and environmental levies designed to shift labour demand toward sustainable sectors. In Spain, the focus lies on integrating green employment into a mature regulatory framework and leveraging EU recovery funds. Conversely, Bulgaria's strategy emphasizes attracting foreign investment through competitive corporate tax rates and evolving its energy sector. The main objective is to give several suggested improvements to both systems and which characteristics have to complement each other.