Dialog

Mariela Dimitrova, Vitan Todorov
Analysis and Trends in Tax Audit Practice in Bulgaria for the Period 2017 � 2021
JEL: H20

Keywords: tax practice, audit proceedings, audit acts, audit procedures

Summary: The revision procedures are an expression of the tax-insurance control activity carried out by the revenue administration. Audits and inspections are the two methods by which the tax administration operates and are mechanisms for the implementation of control powers of the National Agency for Taxation. In this article, the authors present an analysis of data on the audit procedures of the National Revenue Agency for the period 2017-2021, through the prism of which the activity of the National Revenue Agency can be presented in terms of implemented tax-insurance control and exercise of the right of appeal by of tax subjects.
Mariela Dimitrova
Analysis of Controversial Issues in the Appeal of Tax Revision Acts in the Context of Judicial Practice
JEL: H20

Keywords: audit act, tax practice, court practice

Summary: This publication is based on a legal analysis of some controversial issues in tax practice, which are successfully applied and clarify the tax matter of business entities. Revision acts are the first phase of tax proceedings, which trigger the active behavior of both the tax administration, which is decisive in the said proceedings, and the economic entity, whose right to appeal the act is a guaranteed constitutional principle.