Tax Offences and Penalties. Notion. Types

Authors

  • Assoc. Prof. Dr Nina Chilova Department of Public Law Science, Faculty of Law, UNWE Author

DOI:

https://doi.org/https://doi.org/10.37075/RP.2021.5.10

Keywords:

Tax offence, Substance, Administrative violation
K1, K34

Abstract

According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics. Lack of alternative regarding sanctions is one of the special features of tax violations. With respect to types of administrative penalties, imposed for perpetrating tax offences, it could be stated that article 13 of Administrative Violations and Sanctions Act is applicable.

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Published

2021-12-02

Issue

No. 5 (2021)

Section

Articles

License

Copyright (c) 2021 Nina Chilova (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright to their works.

All publications are distributed under the terms of the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

How to Cite

Chilova, N. (2021). Tax Offences and Penalties. Notion. Types. Research Papers, 5, 215-229. https://doi.org/https://doi.org/10.37075/RP.2021.5.10