Предпоставки и реализация на взаимодействието в системата на данъчно- осигурителния контрол
Prerequisites and realization of the interaction in the system of tax and social control

Summary/Abstract: In the strategic planning and actual implementation of the activities of the National Revenue Agency (NRA) in Bulgaria, since its establishment - so far, considerable attention has been paid to the issues related to the interaction (cooperation, partnership) with the executive, judicial and legislative bodies power in the country; with business, branch and other non-governmental organizations; with the media; with the institutions of the European Union, the revenue administrations of other countries, as well as with other key partners. The reason for the special attention given to these issues is that, in the area of ​​tax and social security control, the interaction is used as a means of enhancing its effectiveness and efficiency, which are fundamental principles and criteria for assessing the results of its realization. Given the relevance and significance of the interaction in the NRA system, the research has examined the legal framework (laws, instructions, agreements, contracts and memoranda), on the basis of which the lawful actions and activities in this direction are carried out; the forms and guidelines for its implementation, as well as the bodies, institutions and persons with whom the NRA has the opportunity to carry out an interaction is envisaged. On the basis of a comparative analysis of the envisaged regulatory capacities and the activities and actions actually carried out, conclusions were drawn and the degree of correspondence between de jure and de facto in this field was revealed. As a result of the research carried out, specific conclusions were drawn in the conclusion on the extension and improvement of the interaction in the field of tax and social security control.

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