COERCIVE ENFORCEMENT OF CLAIMS FOR LOCAL TAXES

Assoc. Prof. Vanya Panteleeva, PhD

Faculty of Law Department of Public Law University of Ruse “Angel Kanchev”

Abstract

Coercive enforcement is the last phase of the development of a tax relationship, and through it the state coercion is realized in relation to the debtor, with the aim of repaying the obligation through payment. Coercive enforcement is a "surrogate, a substitute for the missing voluntary compliance." Due to the inaction of the debtor within the terms for voluntary complience, the public claimant and the enforcement authorities, based on the principle of ex officio, are obliged to proceed with enforcement of the claim. According to Art. 4, para. 2 of the Local Taxes and Fees Act, delinquent local taxes shall be collected with interest under the Interest on Taxes, Fees and Other Such State Receivables Act. Coercive collection shall be levied by public enforcement agents according to the procedure established by the Tax and Social-Insurance Procedure Code or by enforcement agents according to the procedure established by the Code of Civil Procedure. It should be noted that the provision only covers local taxes and not all public municipal receivables. The legislator has given the authorities in the municipal revenue administration to assess the order in which the Coercive collection should be carried out. This publication aims to reveal some aspects of the Coercive collection of claims for local taxes under the order of the two procedural laws.

Keywords

local taxes, coercive enforcement, public claims

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