Кодификацията на данъчното законодателство – предпоставка за развитието на пазарната икономика
Codification of tax legislation – a prerequisite for the development of the market economy

Summary/Abstract: The most frequent objection of businesses to tax legislation is its dynamics - all tax laws are changed every year. The way out of this situation is the codification of tax legislation. This article contains some important proposals for a qualitative future Tax Code and, in the author's opinion, there are no objective obstacles to its adoption. In spite of certain differences between the different tax laws, the matter regulated by them is the same - it is a tax matter. Bulgarian tax legislation has been updated and harmonised with EU tax legislation. Moreover, there is a legal requirement for such codification: according to art. 10, par. 10.1 of the Statutory Instruments Act, public relations in the same field shall be regulated by one and not by several acts of the same level.

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