Проблеми свързани с прилагането на данъчните облекчения за деца при влизане в сила на измененията на ЗДДФЛ със закона за държавния бюджет за 2023 г.
Tax Reliefs for Children Application Problems for Individuals in Accordance with New State Budget Law For 2023

Author(s): Mariya Dimova-Takeva
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Welfare systems, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: taxes, tax relief; kids
Summary/Abstract: Proceeds of Act 22 of Income Tax Act from The Law on the State Budget for 2023 change the way of the advanced application of the Tax relief by decreasing the tax base of personnel incomes. This option is aimed both at persons in employment relationships and at other objects of taxation. What are European practices? Is the implementation process smooth and trouble-free, and how effective is it? The subject of the report aims to analyze over time the application of this tax relief, to ask the right questions and to propose a solution to the disputed cases.

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