Критичен анализ на концепциите относно същността на данъчната система
Critical Analysis of Concepts Regarding the Nature of the Tax System

Summary/Abstract: The tax system is a fundamental element of the public finances of any country. Depending on the changes in the macro and micro environment and especially in the political, legal and socio-economic environment, its nature and scope also undergo changes, renewal, development. In the specialized literature, the tax system is considered in different aspects, and what has interested the subjects in it is its practical manifestation and effective operation, which mainly affects the organization of different types of taxes. From a theoretical point of view, the organization of taxes is only one element. The actual manifestation of the tax system should be considered and characterised not as a mechanical collection of elements, but as a union of interrelated elements that give a comprehensive picture of its manifestation in action. Therefore, this study examines the tax system from a theoretical perspective: - Historically, through the eyes of traditional and new schools of economics; - as a univocal model in the works of Bulgarian and foreign authors; - as a binary model consisting of a base - tax relations and a superstructure - tax theory, tax policy, tax management and tax administration

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