Характерни особености на данъчния одит
Characteristic Features of Tax Audit

Author(s): Monika Krivoshapkova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax audit; tax; tax control
Summary/Abstract: In both a global and local context, negative processes influenced by the impending economic crisis have been observed over the past two years. Governments, in their efforts to curb these processes, are approving increasingly larger budgets to provide essential social benefits to society in the fight against the crisis. The measures outlined in these budgets, in most cases, cannot be covered by the available funds in the state treasury. To achieve their goals, the state needs resources, and these resources are generated in the form of tax revenues in the budget. Taxes are a significant source of revenue for any government and are inevitably at the core of the state's wellbeing. They are an instrument used by the government to fund public expenditures and implement fiscal policy. For taxpayers, on the other hand, this process is viewed as a burden they must bear to support the government. In Bulgaria, tax collection is often based on the principle of 'selfassessment' by the taxpayers. To regulate this process, the tax administration periodically conducts 'tax audits'. However, tax audits can be conducted not only by the tax administration. This report aims to outline the characteristic features of tax audits and determine their impact on tax collection in the budget.

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