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The Tax Procedural Legislation an Instrument of Effective Tax Policy and Control

Author

Listed:
  • Nina Chilova

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

Abstract

The tax policy is one of the main instruments in which the goverment can have an impact on the development of an economy and the pace of change in macroeconomic fundamentals underlying the growth of national income. In countries with advanced legal tax systems, the legislature provides for the realization of these goals through specific legislative solutions aimed at building a modern revenue administration that needs to be predictable , reliable and reasonably transparent. Just this legislative approach will encourage the voluntary payment of taxes by the tax payers, respectively will impact positively on economic growth and reduce the share of the “gray” economy.

Suggested Citation

  • Nina Chilova, 2014. "The Tax Procedural Legislation an Instrument of Effective Tax Policy and Control," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 94-99, June.
    • Handle: RePEc:nwe:iisabg:y:2014:i:2:p:94-99
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    More about this item

    Keywords

    tax policy; tax legislation;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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