Данъчни облекчения за млади семейства и за деца
Tax reliefs for young families and for children
Author(s): Marina TsvetanovaSubject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Нов български университет
Keywords: tax relief for young families; tax relief for children; tax relief for disabled children; immunity from seizure; enforcement; legislative procedure
Summary/Abstract: The article examines the tax reliefs related to families and parents in the Bulgarian national legal system as the only tax policy measures for rising the birth rate, stimulating people to get married and for a more equal income distribution within this group of taxpayers. As a comparison the article presents the German family income tax system with the tax brackets.
Journal: Юридическо списание на Нов български университет
- Issue Year: XIX/2023
- Issue No: 1
- Page Range: 112-129
- Page Count: 18
- Language: English, Bulgarian