АДМИНИСТРАТИВНОНАКАЗАТЕЛНАТА ОТГОВОРНОСТ В СФЕРАТА НА ФИНАНСОВИЯ КОНТРОЛ
Administrative Penalty Liability In The Field Of Financial Control

Author(s): Birstra Nikolova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: financial control and audit; an act establishing an administrative violation; administrative violations; administrative penalties; control impact
Summary/Abstract: The administrative practice in the financial control system in Bulgaria has been investigated and a brief overview has been made. In this connection, the possibilities for administrative penal responsibility in this sphere were analyzed, some basic problems being discussed and proposals for overcoming them were presented.

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