ON THE LANGUAGE AND THE CONCEPTUAL-TERMINOLOGICAL APPARATUS OF TAX AND SOCIAL SECURITY PROCEDURE CODE Cover Image

ЗА ЕЗИКА И ПОНЯТИЙНО-ТЕРМИНОЛОГИЧНИЯ АПАРАТ НА ДОПК
ON THE LANGUAGE AND THE CONCEPTUAL-TERMINOLOGICAL APPARATUS OF TAX AND SOCIAL SECURITY PROCEDURE CODE

Author(s): Luben Karanikolov
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, Administrative Law, Labour and Social Security Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Tax and Social Security Procedure Code; Term; Tax; Social Security Contribution; Tax Audit

Summary/Abstract: This study analyses some key terms in the Tax and Social Security Procedure Code (TSSPC) and their development within the years. The author outlines several vital issues about their proper use and expresses ideas about their prospective improvement.

  • Issue Year: 2022
  • Issue No: 2
  • Page Range: 5-24
  • Page Count: 20
  • Language: Bulgarian