Avoid, detection or payment of tax liability Cover Image
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Избягване, установяване или плащане на данъчни задължения
Avoid, detection or payment of tax liability

Author(s): Pavel Gaydarov
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: Avoidance; determination; payment; tax labilities; fisc

Summary/Abstract: Avoiding determination or payment of tax liabilities is a common crime in modernlife. That leads to a significant endangerment of the fisc. This fact determines the significanceof this crime case and the need for an adequate legal framework.

  • Issue Year: LVII/2016
  • Issue No: 2
  • Page Range: 28-43
  • Page Count: 16
  • Language: Bulgarian