Данъчният мениджмънт в немскоезичната академична традиция
Tax Management in the German Academic Tradition

Summary/Abstract: Taxes in a country with market economy are the basic sources for state financing. On the other hand they are a financial burden for the companies and people, trying to evade them to the maximum extent. That legitimate tendency feeds both the growth of the respective branches of taxation science and the professions called upon reducing taxation burden. With the globalization and integration processes extended in the European Union the meaning of taxes as a factor for making decisions by the economic subjects is increasing. Regardless the rapid development of taxation science and practice in Europe and in the world, the Bulgarian universities still do not offer an adequate education in this sphere. In this direction they may draw on the German universities’ valuable experience with their advanced tradition and exuberant experience. This work will introduce that experience.

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