Автоматичното попълване от Национална агенция за приходите на годишните данъчни декларации на физическите лица като фактор за защита на фискалната сигурност на държавата и интересите и правата на задължените лица
The automatic completion by the National Revenue Agency of the annual tax returns of natural persons as a factor in protecting the fiscal security of the country and the interests and rights of the obliged persons

Author(s): Nedyalka Ivanova Petrova
Subject(s): Politics / Political Sciences, Politics, Essay|Book Review |Scientific Life, Security and defense, Conference Report, Fiscal Politics / Budgeting
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: artificial intelligence; taxable income; annual tax return; fiscal security; obligated persons
Summary/Abstract: This report examines the application of artificial intelligence in the autofill by the National Revenue Agency of the annual tax returns of natural persons. A clear justification shall be made as to why this directly affects the fiscal security of the state and the rights and interests of obliged persons.

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