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.

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