FUNCTIONAL CHARACTERISTICS OF THE LEGAL CONSCIOUSNESS OF THE EMPLOYEES OF THE NATIONAL REVENUE AGENCY Cover Image
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ФУНКЦИОНАЛНИ ХАРАКТЕРИСТИКИ НА ПРАВНОТО СЪЗНАНИЕ НА СЛУЖИТЕЛИТЕ НА НАЦИОНАЛНАТА АГЕНЦИЯТА ЗА ПРИХОДИТЕ
FUNCTIONAL CHARACTERISTICS OF THE LEGAL CONSCIOUSNESS OF THE EMPLOYEES OF THE NATIONAL REVENUE AGENCY

(LEGAL AND SOCIOLOGICAL PARAMETERS)

Author(s): Stavri Iliev
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: National Revenue Agency; taxes; revenues coercive administrative measures; tax revenue activity; deviation; legal awareness

Summary/Abstract: In the Bulgarian legal theory there is still no unified and comprehensive study dedicated to modern forms of deviation in the field of revenue. The current report explores the possibilities for application of the legal-sociological methods in the analysis of the functional peculiarities of the legal consciousness of the employees in the National Revenue Agency in view of the motivation of conformal or deviant behavior.