Заобикаляне на данъчния закон
Circumvention of the Tax Law
Author(s): Elina Marinova
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: tax law circumvention; tax avoidance; tax abuse
Summary/Abstract: The circumvention of the tax law is a specific legal concept with primary function to correct the unlawful results that a purely formal implementation of the tax law could lead to. The paper examines the nature of the notion, its application and legal consequences.
Book: Сборник от научни четения, посветени на 140-годишнината от приемането на Търновската конституция
- Page Range: 180-191
- Page Count: 12
- Publication Year: 2019
- Language: Bulgarian
- Content File-PDF