Problems of the legal regulation of public receivables for fees
Keywords:
state fees, budget revenues, public receivables, rule of law principle, improvement of the legal frameworkAbstract
The study considers the legal regime of fees as public state receivables under the Constitution of the Republic of Bulgaria from 1991. Problems with law enforcement arise from the numerous laws and regulations governing state fees adopted over the years. After an in-depth analysis of the current legislation, the need for the adoption of a new law to outline the principles on the basis of which the amount of state fees is established and determined (legality, proportionality, clear distinction of the activities for which fees are collected, cost orientation and financial justification, accessibility of services). The law must contain clear rules on the delegation of powers to the Executive in the creation of regulations governing specific activities for which fees are collected, detailed legal framework for the exemption or reduction of state fees, a clear procedure for establishing, collecting and fee reimbursement. A new law regulating social relations to the matter of state fees would contribute to ensuring a balance between the public and private interest in the regulation of fees and guaranteeing the rights of citizens.
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