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Прехвърляне На Предприятието На Едноличния Търговец Чрез Сделка – Търговскоправни И Данъчноправни Аспекти

Author

Listed:
  • Александрова, Елена
  • Alexandrova, Elena

Abstract

Настоящата научна разработка разглежда и анализира правната уредба на прехвърлянето на търговското предприятие на едноличния търговец чрез сделка. Разгледани са някои дискусионни въпроси, свързани с прехвърлянето на публичноправните задължения при този вид сделки, както и с обема на отговорността на отчуждителя. Изследвано е данъчното облагане на сделките с предприятието на едноличния търговец, разгледани са и хипотезите, при които е възможно да възникне отклонение от данъчно облагане. Направени са предложения за промяна с цел усъвършенстване на нормативната уредба,касаеща облагането на доходите на едноличния търговец от прехвърляне на предприятието му. This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business.

Suggested Citation

  • Александрова, Елена & Alexandrova, Elena, 2016. "Прехвърляне На Предприятието На Едноличния Търговец Чрез Сделка – Търговскоправни И Данъчноправни Аспекти," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3, pages 1-3.
    • Handle: RePEc:dat:dialog:y:2016:i:3:p:3
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    File URL: http://hdl.handle.net/10610/3143
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