ELECTRONIC COMMUNICATION IN THE TAX PROCESS
ЕЛЕКТРОННАТА КОМУНИКАЦИЯ В ДАНЪЧНИЯ ПРОЦЕС
Author(s): Valentina AleksandrovaSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Commercial Law
Published by: ЮГОЗАПАДЕН УНИВЕРСИТЕТ »НЕОФИТ РИЛСКИ«
Keywords: electronic communication; tax process;electronic document; administrative court.
Summary/Abstract: The entry into force of new laws governing electronic communication poses new challenges to electronic communication with revenue authorities and judicial authorities and give rise to practical problems with its proving. The article aims to summarize the results of the theoretical and functional analysis of the legal framework of electronic communication in the tax process and the practice of the Bulgarian court.
Journal: Право, Политика, Администрация
- Issue Year: 7/2020
- Issue No: 2
- Page Range: 29-40
- Page Count: 11
- Language: Bulgarian