... in Bulgaria, the research examines the validity of the hypothesis that the right to confiscate has a Roman law equivalent. Findings The research supports the position that the substantive authority to seek civil confiscation relief in Bulgaria has its origin in the overarching principle of unjustified...

... individual evasion. Drawing on the experience of Bulgaria, it discusses the costs and benefits of the principle of joint liability and of the VAT account, the latter being tried so far only in Bulgaria. Findings The study concludes that the possible solutions are in the field of optimizing risk...