Фискална власт и данъчно правосъдие
Fiscal Authority and Tax Justice
Author(s): Ivan Stoyanov
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: taxes; authority; justice
Summary/Abstract: The efforts of legal scholars have been focused on the study of administrative justice issues. Tax justice remains a gap in legal doctrine. It is proposed that Article 122 of the Tax and Insurance Procedure Code be declared unconstitutional. It is concluded that quality tax justice implies quality tax laws.
Book: Правото в XXI век
- Page Range: 123-147
- Page Count: 25
- Publication Year: 2023
- Language: Bulgarian
- Content File-PDF