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Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка

Author

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  • Гл. ас. д-р Георги Ранчев

Abstract

При настоящата икономическа криза предприятията все по-често ще се сблъскват с риска от частично или пълно неплащане на дължимите от техните клиенти суми по облагаеми с ДДС доставки. В българския ЗДДС липсва конкретна разпоредба, позволяваща на регистрирано по ДДС лице да си намали данъчната основа при...

Suggested Citation

  • Гл. Ас. Д-Р Георги Ранчев, 2021. "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, vol. 2021(2), pages 1-10.
    • Handle: RePEc:bpa:journl:v:2021:y:2021:i:2:p:1-10:id:8346
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    More about this item

    Keywords

    Данъчен контрол; данъчна основа за ДДС цели; ДДС облекчение за лоши вземания; липса на плащане по доставка; отписване на вземания; СЕС; ЗДДС;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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