Е-ДАНЪЦИ В БЪЛГАРИЯ – СЪСТОЯНИЕ И ПЕРСПЕКТИВИ
E-TAXATION IN BULGARIA – CURRENT STATE AND PERSPECTIVES
Author(s): Elina MarinovaSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Human Rights and Humanitarian Law
Published by: Бургаски свободен университет
Keywords: e-government; e-services; e-taxation
Summary/Abstract: E-taxation (electronic taxation) is important part of the electronic government concept which is based on the principle of convenient, fast and economic access to administrative service as well as openness, transparency and accountancy of the governance process on the whole. Through this prism, the report analyses the foundations, current state and perspectives of e-taxation in Bulgaria.
Journal: Юридически сборник
- Issue Year: XXIII/2016
- Issue No: 1
- Page Range: 224-231
- Page Count: 8
- Language: Bulgarian
