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Пасивни субекти в данъчното право – културни аспекти
Passive Subjects in Tax Law – Cultural Aspects

Author(s): Krasimir Mutafov
Subject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: Tax law; passive subjects; cultural aspects
Summary/Abstract: The article is dedicated to the passive subjects in tax law. A comparison is made between the terms “tax subject” and “tax payer”, as the defended opinion is that the first term has a broader meaning than the second one. The provision of Art. 14 of the Tax-Insurance Procedure Code is subjected to critical analysis. The different tax preferences used by the entities when performing an independent economic activity in the field of culture are reviewed, as de lege ferenda proposals are simultaneously made for an amendment of the currently active regulations regarding the reviewed matter.

  • Page Range: 324-340
  • Page Count: 17
  • Publication Year: 2019
  • Language: Bulgarian