Prerequisites and realization of the interaction in the system of the tax and social insurance control
Author: Chief Assistant Dr. Bistra Nikolova (University of Economics Varna)
In the strategic planning and actual implementation of the activity of the National Revenue Agency (NRA) in Bulgaria, since its establishment – so far, considerable attention has been paid to the issues related to the interaction (cooperation, partnership) with the executive, judicial and legislative bodies in The country; With business, branch and other non-governmental organizations; With the media; The European Union institutions, the revenue administrations of other countries, as well as other key partners. The reason for the special attention given to these issues is that, in the area of tax and insurance control, interaction is used as a means of enhancing its effectiveness and efficiency, which are fundamental principles and criteria for assessing the results of its realization. Because of the relevance and significance of the interaction in the NRA system, the research has examined the legal framework (laws, instructions, agreements, contracts and memoranda), on the basis of which the lawful actions and activities in this direction are carried out; the forms and directions for its implementation are drawn, as well as, the bodies,
institutions and persons with whom the NRA has the opportunity to carry out interaction. Based on a comparative analysis of the provided legal possibilities and the activities and actions actually carried out, conclusions have been drawn and the degree of correspondence between de jure and de facto in this area has been revealed. As a result of the research carried out, the conclusion made specific recommendations on the expansion and improvement of the interaction in the field of tax and insurance control.