Данъчното облагане – стимул за икономическо развитие
Taxation – Stimulus Of Economical Development

Author(s): Ganeta Minkova
Subject(s): Politics / Political Sciences, Public Law
Published by: Икономически университет - Варна
Keywords: the corporation tax; tax rate; deduction expenses; economic activity.
Summary/Abstract: The profits of an enterprise shall be taxable with the corporation tax so that the activities developed by it should be stimulated. In determining the profits, there shall be allowed as deduction expenses, including executive and general administrative expenses, that reflect its actually economic activity. However this should not led to having unlawful advantages over other businesses as this has as a consequence the violation of the principle of competition, that is fundamental for the European union.

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