PATENT TAX IN BULGARIA - A FORM OF INJUSTICE TAXATION OF PHYSICAL PERSONS

Tsvetelina Nenkova and Nadya Nenkova
Additional contact information
Tsvetelina Nenkova: International Business School, Botevgrad
Nadya Nenkova: New Bulgarian University, Sofia

Entrepreneurship, 2018, vol. 6, issue 2, 190-194

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.

Keywords: patent tax; income; individuals; sole traders; tax system (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://ep.swu.bg/images/pdfarticles/2018/PATENT%20 ... 20OF%20INJUSTICE.pdf (application/pdf)
http://ep.swu.bg/index.php/archive/2018/2018-issue ... -of-physical-persons (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:neo:epjour:v:6:y:2018:i:2:p:190-194

Access Statistics for this article

More articles in Entrepreneurship from Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD Contact information at EDIRC.
Bibliographic data for series maintained by Vladislav Krastev ().