Предизвикателства пред данъчния контрол
Challenges Before the Tax Control

Author(s): Lubka Tzenova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Administration, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: variable capital company; digital services; OECD initiative
Summary/Abstract: The object of research in this article is the necessary changes in the organization and methodology of tax control in order to respond to changes in tax legislation at the national and European level to overcome tax fraud and tax avoidance. The challenges facing the tax legislation of the EU and the Republic of Bulgaria in the field of direct and indirect taxation, the taxation of digital services and the activity of the new type of companies with variable capital are examined.

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