Правото на строеж в контекста на данъчния контрол
The Right to Build in the Context of Tax Control

Author(s): Bistra Nikolova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Barter; Right to build; Tax control; VAT
Summary/Abstract: This report aims at exploring one of the specific features of construction, namely: barter transactions in which the right to build by individuals is created against the obligation to provide part of the built-up area after completion of the construction site, which are common in practice of the construction entrepreneurship in Bulgaria. In order to achieve this research objective, the following specific tasks have also been set: to make the construction law characteristic from a legal point of view; to clarify the specificity of taxation of transactions which are subject to that right under the VAT rules; as well as to outline and systematise the main directions for carrying out the subsequent tax control with respect to this object.

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