POST-CLEARANCE CUSTOMS CONTROL AND TAX AUDIT - OPPORTUNITIES FOR JOINT IMPLEMENTATION

Abstract

Given international experience, according to which the unification of revenue agencies leads to more efficient revenue administration, at the beginning of 2024, the Ministry of Finance of the Republic of Bulgaria began work on the creation of a unified revenue agency. The latter is expected to unite the Customs Agency and the National Revenue Agency. In this regard, the present work explores the possibilities of the interaction of the customs authorities and the revenue authorities, and in particular - of the joint application of the inspection within the framework of the subsequent customs control and tax audit. Based on a comparative analysis, the main points of contact between the two specific forms of control and their technological features are deduced.