Characteristics of the Interacion within the National Revenue Agency’s System

Bistra Nikolova ()
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Bistra Nikolova: University of Economics, Varna, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2018, issue 1, 43-56

Abstract: The paper studies the interaction within the National Revenue Agency’s system (NRA) on the basis of which a characteristic of its current state has been made and its peculiarities have been outlined. In regards to that, the planned activities events related to the interaction in the NRA’s system for the 2011-2016 period, the accounted activities and results in that trend for 2015, as well as the theoretical treatments outlined in the specialized literature have been studied and analyzed. Multiple conclusions and summaries have been made regarding the forms, means, participants and trends, the positive effects and the characteristics of the interaction that correspond with the theory and practice of financial control as a whole and, in particular, with the tax-and-social-security control done by the NRA.

Keywords: interaction; effectiveness; financial control; National Revenue Agency (search for similar items in EconPapers)
JEL-codes: H20 H29 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2018:i:1:p:43-56

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