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 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