Mодели на данъчен контрол в България
Tax Control Models in Bulgaria

Author(s): Yordanka Slavkova
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Economic policy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: control; tax process; electronic invoice; technologies; value added tax
Summary/Abstract: Modern models are based on technologies that play a major role in tax control. The aim of these models is to ensure efficiency, transparency and fairness in the tax system, reducing fraud and improving collection. The accelerated introduction of new digital tools, such as cloud technologies and artificial intelligence for risk analysis, play a major role in the modernization of tax systems and definitely lead to positive trends in tax collection in Bulgaria. Still, despite eforts to improve collection, accurate and updated real-time data available to the tax administration, the shadow economy remains a major problem.

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