<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility. The article aims to examine the peculiarities of the administrative sanctions imposed in the cases of tax offences, in regard to the specificity of the tax entities. The legislator has provided various administrative sanctions which are mainly systematized in the Administrative Violations and Sanctions Act. Tax legislation does not lay down new types of administrative sanctions but it uses the types provided by the Administrative Violations and Sanctions Act, and namely: public reprimand, fine, temporary deprivation of the right to be exercised a particular profession or to be carried out a particular activity, forfeiture in favour of the state, sanctions in the form of penalty payments imposed on legal entities and sole traders. The typical characteristics and peculiarities of the imposed for tax offences sanctions are the subject of the analysis</p></abstract>

The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility. The article aims to examine the peculiarities of the administrative sanctions imposed in the cases of tax offences, in regard to the specificity of the tax entities. The legislator has provided various administrative sanctions which are mainly systematized in the Administrative Violations and Sanctions Act. Tax legislation does not lay down new types of administrative sanctions but it uses the types provided by the Administrative Violations and Sanctions Act, and namely: public reprimand, fine, temporary deprivation of the right to be exercised a particular profession or to be carried out a particular activity, forfeiture in favour of the state, sanctions in the form of penalty payments imposed on legal entities and sole traders. The typical characteristics and peculiarities of the imposed for tax offences sanctions are the subject of the analysis

Types of Administrative Sanctions for Tax Offences

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{"article-title":"Types of Administrative Sanctions for Tax Offences"}

The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its...

Types of Administrative Sanctions for Tax Offences

Published Online: Jul 26, 2018

Page range: 145 - 150

DOI: https://doi.org/10.1515/kbo-2018-0080

Keywords
administrative sanctions, tax offences, public reprimand, fine, deprivation of a right, seizure in favour of the state, penalty payments

© 2018 Petar Ivanov Baldzhiev, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Types of Administrative Sanctions for Tax Offences

Published Online: Jul 26, 2018

Page range: 145 - 150

DOI: https://doi.org/10.1515/kbo-2018-0080

Keywordsadministrative sanctions, tax offences, public reprimand, fine, deprivation of a right, seizure in favour of the state, penalty payments

© 2018 Petar Ivanov Baldzhiev, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Keywords
administrative sanctions, tax offences, public reprimand, fine, deprivation of a right, seizure in favour of the state, penalty payments