Ефективността на контрола при неспазване на данъчните закони
The Effectiveness of Control Over Non-Compliance with Tax Laws
Author(s): Gergana Nicolova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax laws; compliance; NRA
Summary/Abstract: The importance of taxes for the functioning of the state is generally known. The formulation of the obligations of the taxpayers is accompanied by their non-observance. The report presents the role of the NRA as a controlling administrative-punitive body. Trends from 2008 to 2022 are analyzed.
Book: Контролът – от кризи към устойчивост : Сборник с доклади
- Page Range: 107-116
- Page Count: 10
- Publication Year: 2024
- Language: Bulgarian
- Content File-PDF
