РЕГУЛАЦИЯТА НА ПРИХОДИТЕ/ДОХОДИТЕ ОТ СДЕЛКИТЕ С НЕДВИЖИМИ ИМОТИ – ПРЕВАНТИВНА МЯРКА СРЕЩУ УКРИВАНЕ НА ДАНЪЦИ

Моника Кривошапкова

Abstract: Tax evasion in real estate transactions poses a problem for tax administrations worldwide. The unregulated tax practice of real estate transactions is particularly prevalent in countries where taxpayer behaviour is geared towards such actions and remains unsanctioned. In Bulgaria this practice is also actively applied. Both globally and in our country, there has been a dramatic increase in demand for real estate in the last two years. As a result of this demand, influenced by low interest rates, easy access to credit and the action of inflationary processes, the market has reached unprecedented prices. However, these prices are only reflected in the advertisements of investors and brokers, and the declaration of the income/revenue from the transactions is made at prices significantly below market. The implementation of such a transaction, in violation of tax law, brings harm to our tax system both at the republican and local level. The timely intervention of the tax authorities and the introduction of stricter regulation in the reporting of revenues/income from real estate transactions will lead to a reduction of "holes" in the budget. This article aims to show the main breaches of tax legislation when performing below-market transfer transactions and what measures can be taken to limit these breaches.

Key words:real estate transactions; tax evasion; tax control; VAT, corporate tax; personal income tax

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