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Procedures for Ascertainment of Tax Violation and Imposition of Sanctions

Author

Listed:
  • Nina Chilova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

Tax penalty proceedings are part of the tax procedure. Its legal framework is regulated in the Tax and Social Insurance Procedure Code (TSIPC) and Administrative Violations and Sanctions Act (AVSA). Hence, the proceedings are normatively established and realized mainly in two phases. The first is associated with the ascertainment of tax violation and the issuance of an instrument on the ascertainment of such an offence. The second encompasses the imposition of the respective sanction, which materializes in the issuance of a penalty decree.

Suggested Citation

  • Nina Chilova, 2021. "Procedures for Ascertainment of Tax Violation and Imposition of Sanctions," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 169–177-1, December.
    • Handle: RePEc:nwe:godish:y:2021:i:2:p:169-177
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    File URL: http://unwe-yearbook.org/en/journalissues/article/10490
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    More about this item

    Keywords

    penalizing authority; instrument on ascertainment of administrative violation; penalty decree;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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