Данъчното право в правната система на Република България
Tax Law in the Legal System of Republic of Bulgaria
Author(s): Krasimir MutafovSubject(s): Law, Constitution, Jurisprudence, Law on Economics, Comparative Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: Tax law; financial law; subject and the method of legal regulation; legal branch
Summary/Abstract: The paper is devoted to the question of the place of the Tax Law in the legal system of Republic of Bulgaria, and does not claim to be exhaustive. A comparison with the Financial Law is made and on the basis of distinction between the subject and the method of legal regulation an opinion is founded that the Tax Law is a self-contained legal branch.
Journal: Studia Iuris
- Issue Year: 2021
- Issue No: 1
- Page Range: 22-38
- Page Count: 17
- Language: Bulgarian
- Content File-PDF