The Theory Concepts to Tax Obligation Cover Image

Теоретични аспекти на понятието данъчно задължение
The Theory Concepts to Tax Obligation

Author(s): Lyubka Tsenova
Subject(s): Social Sciences, Economy, National Economy, Civil Law, EU-Legislation
Published by: Международно висше бизнес училище
Keywords: tax obligation; tax politics; public receipt; scopes of tax obligations

Summary/Abstract: The paper is devoted to the significance and part interest institution as tax obligation. The cordial and exchange taxobligation functions are considered. The concept to the tax obligation has diversity and important role in the modernization ofthe national law and economy are noted. Author shows on example Bulgarian tax legislation is perfect as related to setting toBulgarian tax decisions to stimulated the tax payment.

  • Issue Year: 2016
  • Issue No: 8
  • Page Range: 77-98
  • Page Count: 22
  • Language: Bulgarian