Методически аспекти на ревизионния акт и отчитане на функциите и влиянието му върху икономиката в сянка в България
Methodological Aspects Of The Revision Act And Accounting For Its Functions And Influence On The Shadow Economy In Bulgaria

Summary/Abstract: The present paper aims to consider the characteristics of the audit act as a main legal fact in taxation, pointing out its importance for the uniform application of the tax laws to all taxpayers, as well as for the fight against the shadow economy. As a result, the effectiveness of the audit acts issued by the revenue authorities at the NRA and their importance in the fight against the shadow economy and in particular the dependence on the high detection of violations and deviations from the law has been argued.

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