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Patent Tax In Bulgaria - A Form Of Injustice Taxation Of Physical Persons

Author

Listed:
  • Tsvetelina Nenkova

    (International Business School, Botevgrad)

  • Nadya Nenkova

    (New Bulgarian University, Sofia)

Abstract

The article highlights the main accents characterizing the nature of the patent tax. The advantages and disadvantages of taxing the income of natural persons and sole traders with patent tax and the reasons for the need for adequate changes in the organization and application of the patent system in the Bulgarian tax practice have been pointed out. On this basis, recommendations and conclusions are made.

Suggested Citation

  • Tsvetelina Nenkova & Nadya Nenkova, 2018. "Patent Tax In Bulgaria - A Form Of Injustice Taxation Of Physical Persons," Entrepreneurship, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 6(2), pages 190-194.
    • Handle: RePEc:neo:epjour:v:6:y:2018:i:2:p:190-194
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    More about this item

    Keywords

    patent tax; income; individuals; sole traders; tax system;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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