Законът за данъка върху приходите в България от 1933 г.
The Bulgarian Income Tax Act of 1933
Author(s): Petar StoyanovSubject(s): History, Economy, Economic history, Recent History (1900 till today), Public Finances
Published by: Център за стопанско-исторически изследвания
Keywords: income tax; patent taxation; tax policy
Summary/Abstract: This publication aims to provide a more in-depth critical view of the Bulgarian Income Tax Act of 1933 from the point of the officially declared motives for its amendment and their relation to the legal framework. With the help of the fact-finding analysis, the argument for complete discrepancy between motives and legislation is defended. The old tendency for fiscal fanaticism and lobbyism, accompanied by contradiction, inadequacy and inefficiency is revealed.
Journal: Известия на Центъра за стопанско-исторически изследвания
- Issue Year: II/2017
- Issue No: 1
- Page Range: 214-223
- Page Count: 10
- Language: Bulgarian