IDEAS home Printed from https://ideas.repec.org/a/nwe/natrud/y2021i5p215-229.html
   My bibliography  Save this article

Tax Offences and Penalties. Notion. Types

Author

Listed:
  • Nina Chilova

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

Abstract

According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics. Lack of alternative regarding sanctions is one of the special features of tax violations. With respect to types of administrative penalties, imposed for perpetrating tax offences, it could be stated that article 13 of Administrative Violations and Sanctions Act is applicable.

Suggested Citation

  • Nina Chilova, 2021. "Tax Offences and Penalties. Notion. Types," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 215–229-2, December.
    • Handle: RePEc:nwe:natrud:y:2021:i:5:p:215-229
    as

    Download full text from publisher

    File URL: http://unwe-research-papers.org/bg/journalissues/article/10452
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax offence; substance; administrative violation;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:natrud:y:2021:i:5:p:215-229. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.