Принципи на данъчното производство
Principles of Tax Proceedings

Author(s): Kalina Lupova-Angelova
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: principles; tax proceedings; guarantees
Summary/Abstract: The role of legal principles is essential not only for legal theory but also for law enforcement. Through the established principles, the correct and effective implementation of the tax process and the protection of the rights of its participants are guaranteed. The existence of legally established principles is a kind of guarantee for the correct and lawful conduct of tax proceedings, thus protecting not only the interests of the state, but also the interests of the persons participating in the proceedings.

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