PATENT TAX IN BULGARIA - A FORM OF INJUSTICE
TAXATION OF PHYSICAL PERSONS
Tsvetelina Nenkova
Nadya Nenkova
Abstract
The article highlights the main accents characterizing the nature of the patent tax. The advantages and disadvantages of taxing the income of natural persons and sole traders with patent tax and the reasons for the need for adequate changes in the organization and application of the patent system in the Bulgarian tax practice have been pointed out. On this basis, recommendations and conclusions are made.
Keywords
patent tax; income; individuals; sole traders; tax system
JEL Codes: H25
References
Nenkov, V., Nenkova, Ts. (2015). Taxes and financial administration. Sofia, New Star
Law on Local Taxes and Fees 2018
Brusarski, R., Zahariev, A., Manliev, G. (2015). Financial theory. V. Turnovo, Faber
Hall, R., Rabushka, Al. (2007). Flat tax. Hoover Institution Press, 2007
http: //eur-lex.europa/
http://www.minfin.bg/
http://www.nsi.bg/
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