УСТАНОВЯВАНЕ НА МЕСТНИТЕ ДАНЪЦИ.
КОНСТИТУЦИОННИ ОСНОВИ НА ДАНЪЧНАТА ДЕЦЕНТРАЛИЗАЦИЯ
ESTABLISHMENT OF THE LOCAL TAXES
(CONSTITUTIONAL BASIS OF THE TAX DECENTRALIZATION)
Author(s): Evelina DimitrovaSubject(s): History of Law, Constitutional Law, Civil Law, Canon Law / Church Law, EU-Legislation, Commercial Law, Court case
Published by: Софийски университет »Св. Климент Охридски«
Keywords: Local taxes; Real Estate tax; Fiscal (Tax) decentralization; Budget of the local self-government
Summary/Abstract: The article deals with the possibility of developing tax decentralization and its main part – the institute of local taxes in Bulgaria. Local taxes are charged by the municipalities and are established by the Local Taxes and Fees Act. According to the fifth amendment to the Constitution of the Republic of Bulgaria the Municipal Council determines the amount of the taxes within the range established by the law (till the end of 2007 the rates and amounts of local taxes were provided for by the law). There is analyzed application of the principle for statutory establishment of tax liabilities in the spirit of the principle of the fiscal decentralization.
Journal: IUS ROMANUM
- Issue Year: 2019
- Issue No: 1
- Page Range: 438-448
- Page Count: 11
- Language: Bulgarian