Проблемите при данъчното облагане с косвени данъци – изпитание пред публичните финанси
The problems of taxation of indirect taxes – a test for public finances
Author(s): Boyko Mitkov PetevSubject(s): Politics / Political Sciences, Politics, Economy, National Economy, Public Administration, Public Law, Economic policy, Security and defense, Fiscal Politics / Budgeting
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: taxation; revenue; indirect taxes
Summary/Abstract: The object of taxation is the income of individuals and legal entities, received from certain activities, acquisition of property, etc. Income taxation is direct and indirect and is carried out in compliance with legal provisions. Deliberate submission of tax returns with incorrect and false information about realized income, with the aim of paying taxes in a small amount or not paying their real amount. Income taxation is carried out in two ways: voluntarily, by submitting annual tax returns; forcibly, by carrying out tax checks and audits, during which hidden incomes are established, the due taxes are charged, which are paid into the budget.
Journal: Годишник - Висше училище по сигурност и икономика
- Issue Year: 2025
- Issue No: 21
- Page Range: 121-129
- Page Count: 9
- Language: English, Bulgarian
