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Прилагане на счетоводните стандарти за данъчно облагане
The report examines the application of accounting standards for taxation in Bulgaria. It analyzes the need for accounting information for determining tax rights and obligations. Emphasis is placed on the significance of accounting policies for tax planning. The provisions of the tax laws, which prove the importance of the accounting standards, are systematized. The results of a study for the instructions and the opinions of the National Revenue Agency to establish the references to accounting are presented.
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