| 000 | 01180nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c140402 _d140402 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220906171455.0 | ||
| 007 | ta | ||
| 008 | 190410t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966600 _aKrastanov, Svetlin |
|
| 245 | 1 | 0 |
_aVAT cash accounting scheme _helectrónico _blessons from Bulgaria _c Svetlin Krastanov |
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe VAT cash accounting scheme was introduced in Bulgaria at the beginning of 2014. In this article, the author discusses practical aspects of the implementation of this regime into the local legislation, its advantages and disadvantages, and most importantly, raises the question to what extent it is popular amongst the small businesses for which it is intended. | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_940746 _aCONTABILIDAD FISCAL |
|
| 650 | 4 |
_933452 _aBULGARIA |
|
| 773 | 0 |
_9160083 _oIVM/2019/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 1, January/February 2019, p. 19-21 |
|
| 942 | _cRE | ||