ОБЩ АНАЛИЗ НА ДАНЪЧНОЗАДЪЛЖЕНИТЕ ЛИЦА
GENERAL ANALYSIS OF TAXABLE PERSONS

Summary/Abstract: This article is of review nature and aims to present the state and the trends in the types and groups of taxpayers according to the different approaches to investigating tax gaps. Through a method based on a systematic approach, an analysis of the types of taxpayers (debtors) is made - as a kind and as behaviour aimed at presenting both the specific features of each of the groups and the propensity to non-payment or tax evasion. A survey was also carried out in the form of a systematization of the advantages and disadvantages of the tax gap approach based on the types of taxpayer.

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