FEATURES OF LEVYING WITH VALUE ADDED TAX IN PROCESS OF PRICING IN TOURISM

  • Borislav Atanasov
Keywords: value added tax, tourism, pricing, hotel-keeper, tour operator

Abstract

The article investigates the features of levying with value added tax (VAT) in the process of pricing in tourism in terms of providing of basic and additional tourist services.  Differences based on the relations between tour operators and tour agents providing tourist services in the determination of individual and package price as well as differences based on interpretation decisions of the court of European Union for applying of unified and differentiate tax rate are outlined.

References

1. Vladimirova, Y., 2010. Tsheni I tshenoobrazuvane. Sofia: Universitetsko Izdatelstvo Stopanstvo.
2. Neshkov, M., 1995. Tehnologiya I organizatshiya na turistichesshkata deinost. Sofia: Nov Bulgarski universitet.
3. Sud na Evropeyskiya suyuz [online] Available at: 4. Zakon za danuka vurhu dobavenata stoynost, DV. Br. 63 ot 2006 I br. 88 ot 2016.
5. Zakon za turizma, DV. Br. 30 ot 2013 I br. 75 ot 2016.
6. Pravilnik za prilagane na Zakona za danuka vurhu dobavenata stoynost, DV. Br. 76 ot 2006 I br. 70 ot 2016.
Published
2017-11-08
How to Cite
Atanasov, B. (2017). FEATURES OF LEVYING WITH VALUE ADDED TAX IN PROCESS OF PRICING IN TOURISM. Vanguard Scientific Instruments in Management, 12(1). Retrieved from https://vsim-journal.info/index.php?journal=vsim&page=article&op=view&path[]=115
Issue
Vol 12 (2016): Vanguard Scientific Instruments in Management
Section
Articles
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