ОСОБЕНОСТИ ПРИ ОБЛАГАНЕ ДОСТАВКАТА НА ТУРИСТИЧЕСКИ УСЛУГИ С ДАНЪК ВЪРХУ ДОБАВЕНАТА СТОЙНОСТ В БЪЛГАРИЯ
PARTICULARITIES OF TAXATION FOR VALUE-ADDED TAX OF SUPPLY OF TOURIST SERVICES IN BULGARIA

Author(s): Valeri Nenkov, Tsvetelina Nenkova
Subject(s): Social Sciences, Economy
Published by: Международно висше бизнес училище
Keywords: taxation, value-added tax; tourist tax; supply of tourist services
Summary/Abstract: The report analyzes the technique of taxation for the value-added tax of supply of tourist services in Bulgaria. The role of value-added tax in the tax system is presented. A comparative analysis between the tax burden of taxation for the value-added tax of supply of tourist services in Bulgaria and the countries of the European Union is made. The relationship between the supply of general tourist service and the tourist tax is clarified. On this basis, some of the existing problems in our country are outlined and conclusions are drawn.

• Details
• Contents