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Author
Assoc.Prof. Dr. Krasimir Mutafov
Annotation
The article is dedicated to the active subjects in material legal tax relations. Attention is paid to the state, as a form of self-government of society and its participation as such in the legal tax relations, as well as to the different state authorities through which it is established as a tax law subject. The issues connected to the powers of the municipalities as active subjects in the tax law are reviewed. Some de lege ferenda suggestions are made for the improvement of the current regulations.
Keywords
active subject, tax law, state, municipalities
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