Countering tax crimes in the national security system Cover Image

Противодействието на данъчните престъпления в системата за обезпечаване на национална сигурност
Countering tax crimes in the national security system

Author(s): Hristina Yordanova
Subject(s): Security and defense, Public Finances
Published by: Нов български университет
Keywords: national security; tax crimes; SANS; MI; countermeasures prevention;
Summary/Abstract: The report presents a summary of current legal regulation of activity for combating crimes against the tax system in Bulgaria. It analyzes the competence of the relevant government authorities, the models of interaction between them, including specific practices and implemented initiatives. It discusses also organizational and professional constraints, reflecting on the effectiveness of investigation of tax crimes. The report offers ideas for optimizing the organization of this activity in the context of new security challenges.