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Bulgarian Accountancy and Tax Law An Overview

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An Overview

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This commentary is purposed to provide a practical in-depth study of Bulgarian Accounting and Tax Legislation as of January 1, 2001. It considers the main accounting and reporting principles and the acts on which they are based. Special attention is devoted to the substantial compliance of Bulgarian accounting regulations with the international accounting standards and requirements. The commentary focuses on a relevantly detailed analysis of the Bulgarian Tax Legislation including the corporate and personal taxation, as well as the value-added tax and local taxes and fees. In this connection, the procedures for tax payments and returns, the tax administration structure and competencies are described particularly. In addition, the special treatment under the Double Taxation Treaties and the methods of double taxation avoidance within the frames of Bulgarian Tax Laws are presented separately.(author's abstract) ; Series: Arbeitspapiere des Forschungsinstituts für mittel- und osteuropäisches Wirtschaftsrecht

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Vessela Sotirova-Prodanova

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