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The discussion on the role of the state, the amount of public revenue and the budget balance to maintain a balance between economic stability and social justice lasts for decades. The need for active participation of the state in the economy and the use of taxes as a fiscal instrument is tangible. The slowdown in global, regional and national economic growth is a challenge to the stability of the budget. In present study, the subject of research is the public revenue from direct taxes, and the subject - the tendencies and the challenges for the optimization of their structure. The aim is to clarify whether there is a need to change the ratio of "deforming" and "non-deforming" taxes through a comparative analysis between Bulgaria and other newly admitted countries in the EU (Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia and Romania). The main task is to justify the need to build a long-term strategy for increasing the efficiency of the tax policy pursued in order to achieve sustainable economic growth

fiscal policy, public revenue, budget deficit, budget surplus