PATENT TAX IN BULGARIA - A FORM OF INJUSTICE TAXATION OF PHYSICAL PERSONS
PATENT TAX IN BULGARIA - A FORM OF INJUSTICE TAXATION OF PHYSICAL PERSONS

Summary/Abstract: The article highlights the main accents characterizing the nature of the patent tax. The advantages and disadvantages of taxing the income of natural persons and sole traders with patent tax and the reasons for the need for adequate changes in the organization and application of the patent system in the Bulgarian tax practice have been pointed out. On this basis, recommendations and conclusions are made.

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