Данъчно правоотношение и субекти на данъчното право
Tax relation and subjects of the tax law
Author(s): Velina SpirovaSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: tax relation; subjects of the tax law; active subject; passive subject
Summary/Abstract: The tax relation is a type of legal relation that is established only by virtue of the law and as a result of its development an obligation for a statutory defined category of legal subjects is achieved. It is a manifestation of the executive authority, and based on this, the State is always a party to this relation and it is assumed that it is always an active subject.
Journal: Научни трудове на Института за държавата и правото
- Issue Year: 2016
- Issue No: XIV
- Page Range: 36-43
- Page Count: 8
- Language: Bulgarian
- Content File-PDF