Principles of Taxation under the international tax law of Republic of Bulgaria Cover Image
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Принципи на облагане съгласно международно данъчно право на Република България
Principles of Taxation under the international tax law of Republic of Bulgaria

Author(s): Ganeta Minkova
Subject(s): Law, Constitution, Jurisprudence, International Law, EU-Legislation
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: International tax law; principles; double taxation; avoidance

Summary/Abstract: The report regards the reasons and principles for the avoidance of double taxation between two states. Taxes are imposed so that all the income and wealth of citizens and entities shall fall under the tax sovereignty of one state. The reason for exercising the fiscal power of the state is the existence of the state itself. This power should to be limited by principles established at the highest constitutional level so as to avoid any iniquity to taxpayers. In the field of the international tax law, these principles are limited territorially and personally so that to ensure the one-off taxation on income and wealth.

  • Issue Year: 2017
  • Issue No: XVI
  • Page Range: 136-149
  • Page Count: 14
  • Language: Bulgarian