Tax reliefs for direct taxes as subjective rights in Public law

Abstract

The purpose of this article is to answer the question whether the numerous tax reliefs for direct taxes provided for in the Bulgarian tax law can be qualified as subjective rights of the taxpayers. To answer this question the article examines the respective legal provisions providing for taxation, the legal entitlements envisioned in these provisions and the social and economic purpose that the different reliefs serve for. The research concludes that tax reliefs, except for exemptions, have the nature of subjective rights in the public domain.