Аспекти на проверката като форма на данъчно-осигурителен контрол
Aspects of the inspection as a form of tax-insurance control
Author(s): Krasimir MutafovSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: art. 110 of TIPC; inspection; tax-insurance control
Summary/Abstract: The report is dedicated to the inspection as one of the forms of tax-insurance control which does not claim comprehensiveness. Made is a comparison with the other form of control regulated in Tax-Insurance Procedure Code – the revision, as pointed out are the differences between them. Critically analyzed is the provision of art. 110, par. 3-5 of Tax-Insurance Procedure Code and made are assumptions de lege ferenda for perfecting the normative regulations regarding this form of control.
Journal: Научни трудове на Института за държавата и правото
- Issue Year: 2017
- Issue No: XVI
- Page Range: 165-175
- Page Count: 11
- Language: Bulgarian
- Content File-PDF
