Понятие за данък при източника
The concept of withholding tax

Author(s): Stoycho Dulevski
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax; withholding tax; Personal Income Tax Act; Corporate Income; Tax Act
Summary/Abstract: Withholding tax exists in the Bulgarian tax law. This determines the necessity for both its theoretical and practical analysis. In this regard, one of the initial and fundamental issues is what it actually constitutes and, in particular, whether there is an objective perception of its legal characteristics. The current paper will outline its main features through the prism of the common perception of „tax“.

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