Ролята на данъчния одит в изграждането на доверие между държавата и данъкоплатците
The Role of the Tax Audit in Building Trust between the State and Taxpayers

Author(s): Monika Krivoshapkova
Subject(s): Economy, Business Economy / Management, Public Finances
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax audit; voluntary compliance; tax advisors; professional regulation
Summary/Abstract: Trust is a fundamental pillar of any effective tax system. When tax audit is perceived as transparent, professional and fair, it not only provides revenue for the budget, but also encourages voluntary compliance with tax obligations. Current trends show that successful control is built not only on sanctions, but also on prevention and consulting. In this context, the role of tax consultants as intermediaries between the administration and taxpayers acquires particular importance. In several countries, their activities are strictly regulated, which creates guarantees of professionalism, ethics and public trust. This report examines how such practices can be implemented in Bulgaria and how they would contribute to limiting the shadow economy and increasing tax culture. The conclusion emphasizes that it is through the combination of control, consulting and regulated expertise that a sustainable relationship of trust between the state and taxpayers can be built.

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