On the concept of „tax“

Abstract

Given Benjamin Franklin‘s famous phrase „Nothing is certain in this world but death and taxes“, the concept of „tax“ sounds as close to everyday life as other concepts that we perceive as an invariable part of our lives. Often the content of these concepts is discussed and subject to analysis in philosophical, sociological, economic, legal and other aspects. The content of the term „tax“ makes no exception. It evolves and enriches depending on the value understandings and economic views of the age of the state. The subject of the present study is the concept of „tax“ in its legal aspect. In its first part, the study is a peer review article and presents to the reader‘s attention the legal definitions of the tax as of 1926 to 2023 and those contained in the court practice. Proceeding from the traditions in the Bulgarian legal theory and taking into account the existing state of the regulatory framework, an attempt has been made to refine the concept of „tax“. In the second part of the study, a distinction is made between the concept of tax and other related phenomena by pointing out the practical significance of the analysis. A de lege ferenda proposal has been made to refine the legislation for the sake of using basic tax law notions in a non-controversial way. The third part of the study contains a critical analysis of the interpretive practice of the Constitutional Court of the Republic of Bulgaria and the Supreme Administrative Court. The reader‘s attention is directed to the practical dimensions of the scientific analysis and the need for in-depth knowledge of the content of the notion of „tax“ for the purposes of the lawmaking process and justice.

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