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Tax Offences and Penalties. Notion. Types


  • Nina Chilova

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


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

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    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


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