ФИНАНСОВ АВТОМАТИЗЪМ
FINANCIAL AUTOMATISM
Author(s): Evelina DimitrovaSubject(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.
Journal: IUS ROMANUM
- Issue Year: 2018
- Issue No: 1
- Page Range: 421-431
- Page Count: 112
- Language: Bulgarian