Tax on Natural Persons’ Income from Employment Relations Cover Image

Данък върху доходи от трудови правоотношения
Tax on Natural Persons’ Income from Employment Relations

Author(s): Emilia Stankova
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Labor relations, Welfare services
Published by: Нов български университет
Keywords: Income; Employment; Employer; Legislation; Taxes

Summary/Abstract: The paper analyses incomes from employment relations. The taxpayers are persons having incomes from employment relationships. The article considers the various legal issues concerning this personal tax in Bulgaria. The author makes a critical analysis of the provisions of the relevant legal provisions and presents the relevant legal definitions. The study takes into consideration the most recent amendments of the Personal Income Tax Act as of January 2014.

  • Issue Year: 2014
  • Issue No: 2
  • Page Range: 76-93
  • Page Count: 18
  • Language: Bulgarian