Разпоредбата на чл. 69 ЗКПО като данъчен стимул за развойни дейности
Art. 69 CITA As a Tax Incentive for Development Activities

Author(s): Stoycho Dulevski
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Tax Incentive; R&D; Corporate Income Taxation; Development Activities
Summary/Abstract: Tax incentives are known in various forms in the domestic legislation of many states. They also appear in the Bulgarian tax law in the separate substantive tax acts. Their specific purpose and determine their diverse manifestation. For the purposes of the current study, attention will be paid to the provision of Art. 69 Corporate Income Tax Act (CITA) and its relationship with research and development activities (R&D). In this regard, future author’s recommendations on this issue will be proposed, taking into account the good practices in some states.

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