Счетоводни и данъчни аспекти в облагането на малкия бизнес: актуални проблеми и практически решения

Автори:
Страници: 133-141

Резюме:

Following the transition from a planned economy to a free market economy in 1989, opportunities opened up for private enterprise in Bulgaria. A large number of companies were established. A new legal framework was created to regulate their taxation. It is constantly being improved to meet the needs of the changing business environment and the government. One of the amendments came into force at the end of December 2023. It concerned the Act on Local Taxes and Fees and specifically the patent tax regime. This article aims to outline the tax and accounting aspects of the amendment. It explains the nature of the patent tax and traces, in chronological order, the changes that affect accounting and its organisation as well as taxation. The impact of a change in the patent tax regime on companies is also considered. Improvements in the accounting system and management are proposed.

Ключови думи:

tax accounting, taxation, tax legislation, patent tax.

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