Данъчно регулиране на финансовия резултат в транспортното предприятие
Tax Regulation of the Financial Result in the Transport Enterprise

Author(s): Valentina Staneva
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax regulation; corporate tax; financial result; tax differences; transport company
Summary/Abstract: The free movement of people, goods and capital is a fundamental foundation for the existence of the European Union. After the accession of the Republic of Bulgaria to the European Union (EU), the processes for harmonization of the national with the Community legislative acts started. Since the beginning of 2007, the Corporate Income Tax Act (CITA) has been in force in Bulgaria. Through changes in the law, special sections have been introduced to transpose specific rules and requirements related to EU law.The purpose of this report is to analyze the applied tax regulations in the formation of the financial result with a focus on the activities of transport companies in the Republic of Bulgaria.

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