ПРАВЕН РЕЖИМ НА ПРОИЗВОДСТВО ПО УСТАНОВЯВАНЕ НА ДАНЪЧНИ ЗАДЪЛЖЕНИЯ В РЕПУБЛИКА БЪЛГАРИЯ
LEGAL REGIME OF TAX LIABILITY PROCEEDINGS IN THE REPUBLIC OF BULGARIA

Summary/Abstract: The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, circumstances and tax liabilities of tax-liable persons through the proceedings for assessing the tax liability carried out by the revenue authorities to the administrative and judicial appellation proceedings. Thus tax liability proceedings are defined as a complex and independent process regardless of the fact that the provisions for its individual stages are contained in different regulations.

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