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Please use this identifier to cite or link to this item: http://research.bfu.bg:8080/jspui/handle/123456789/1010

Заглавие: ДАНЪЦИТЕ КАТО КОНСТИТУЦИОННО ЗАДЪЛЖЕНИЕ
Други Заглавия: TAXES AS A CONSTITUTIONAL OBLIGATION
Автори: Минкова, Ганета
Ключови Думи: taxes
constitutional obligation
VAT
taxable persons
right of deduction
Issue Date: 2020
Издател: Бургаски свободен университет, 8000 Бургас, ул. "Сан Стефано" №62
Цитиране: https://www.bfu.bg/uploads/pages/jur_sbornik_2020.pdf
Серия/Отчет но.: ТОМ XXVII;с. 80-88
Резюме: Taxes are a basic constitutional obligation. Indirect taxes, especially the Value Added Tax, are the most important source of revenues for the budget in Bulgaria. Beside the laws of the Member States, the European Union has adopted a common system of the Value Added Tax, which insures the functioning of the internal market and also applies to the retail trade. The harmonization of the VAT system has the objective to achieve neutrality and simplicity of the taxation. However, some provisions of the national legislations of the Member States could undermine the main goals of the VAT-Directive. The aim of this report is to outline some problems that arose in connection with one of the latest amendments in Bulgarian VAT Law.
URI: http://research.bfu.bg:8080/jspui/handle/123456789/1010
ISSN: 1311-3771
Appears in Collections:2020

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