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Съдебното обжалване на ревизионни актове
Legal appeals against audit acts

Author(s): Ganeta Minkova
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: Tax-Insurance Procedure Code; local tax administrations; legal appeal; audit acts

Summary/Abstract: The aim of the research is to focus on the problems that arose from the recent changes in the legal appeal of audit acts. In the tax-insurance process lacks a systematic approach to all the subjects involved in it. For instance, the local tax administrations are more than 250 in the country but the latter legislation is not taken under the attention their powers. Conclusions are made that the regulation needs improvement so that the version of three article of Tax-Insurance Procedure Code should be changed.

  • Issue Year: LIX/2018
  • Issue No: 4
  • Page Range: 3-15
  • Page Count: 13
  • Language: Bulgarian