Прилагане на счетоводните стандарти за данъчно облагане
Application of Accounting Standards for Taxation

Author(s): Ali Veysel
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting standards; taxation; tax laws
Summary/Abstract: 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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