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Tax Liabilities Adjustment - Legal and Economic Aspects

Mladenov, Mladen (2001) Tax Liabilities Adjustment - Legal and Economic Aspects. Tax Tribune, 1 (9). pp. 6-10. ISSN 1418-4818

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Official URL: http://www.iota-tax.org/content/view/112/127/

Abstract

ABSTRACT: The core principle is that a tax liability determined with an effective tax act, can be adjusted upon the initiative of the tax body who has established reasons for adjustment. РЕЗЮМЕ: Основният принцип е, че данъчното задължение, определено с действащ данъчен акт, може да бъде изменено по инициатива на данъчният орган, който е определил основания за това изменение.

Item Type:Article
Uncontrolled Keywords:Tax Liabilities Adjustment; self-assessment; new circumstances; writtenn explenations; decision; procedure; legal safety; budget; tax administration; subject; microeconomic stability; macroeconomic stability; "Reserve" Fund.
Subjects:Law > Administrative law
ID Code:393
Deposited By: Dr Mladen Mladenov
Deposited On:14 Dec 2009 12:37
Last Modified:07 Oct 2013 06:52

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