FINANCIAL AUTOMATISM Cover Image

ФИНАНСОВ АВТОМАТИЗЪМ
FINANCIAL AUTOMATISM

Author(s): Evelina Dimitrova
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law, Criminal Law, Civil Law, EU-Legislation, Commercial Law
Published by: Софийски университет »Св. Климент Охридски«
Keywords: public receivables; Financial Automatism; direct taxes; indirect taxes;

Summary/Abstract: A complex of legal norms governing the determination of public receivables by type, reason and amount for their redemption, which differentiate a legal institute called “Financial Automatism”, stand out in the normative structure of public finances. A characteristic of its legal regime is that the lawful coercion, manifested in a financial act, is not necessary for determining the amount and the time limits for payment of public receivables and for their redemption. “Financial Automatism” is a realization of the principle of legality in terms of defining and collecting of material tax liabilities, and is a manifestation of both direct and indirect taxes.

  • Issue Year: 2018
  • Issue No: 1
  • Page Range: 421-431
  • Page Count: 112
  • Language: Bulgarian
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