ФУНКЦИОНАЛНИ ХАРАКТЕРИСТИКИ НА ПРАВНОТО СЪЗНАНИЕ НА СЛУЖИТЕЛИТЕ НА НАЦИОНАЛНАТА АГЕНЦИЯТА ЗА ПРИХОДИТЕ
FUNCTIONAL CHARACTERISTICS OF THE LEGAL CONSCIOUSNESS OF THE EMPLOYEES OF THE NATIONAL REVENUE AGENCY
(LEGAL AND SOCIOLOGICAL PARAMETERS)
Author(s): Stavri IlievSubject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: National Revenue Agency; taxes; revenues coercive administrative measures; tax revenue activity; deviation; legal awareness
Summary/Abstract: In the Bulgarian legal theory there is still no unified and comprehensive study dedicated to modern forms of deviation in the field of revenue. The current report explores the possibilities for application of the legal-sociological methods in the analysis of the functional peculiarities of the legal consciousness of the employees in the National Revenue Agency in view of the motivation of conformal or deviant behavior.
Journal: Сборник с доклади от национална конференция на докторантите в областта на правните науки
- Issue Year: 2021
- Issue No: 1
- Page Range: 204-210
- Page Count: 7
- Language: Bulgarian
- Content File-PDF
