I was barmy idea of access to tax records?

Discussion of this idea die without having exhausted the subject. This does not mean that the idea will be taken out of the blue and unexpected consequences.

Answer the question directly, I want to say that it is deficient and harmful idea. Grounds on which it is offered by a rational view of the staff of the NRA. But dementia is free access to tax records to be maintained or not meeting the required resistance from taxpayers and their representatives.
In the current discussion of the idea is almost completely absent following arguments against its adoption.
These representatives of authority, which the proposal should be given access to tax information are: President, Legislative Assembly, the Prime Minister and the chief district prosecutors, ministers of finance and home affairs, etc. Directly elected or appointed, they are normal people – imperfect, subject to temptations and inevitably limited knowledge and vision of the world. They are not gods in general and moral foundation are as unstable as those who have chosen them. Bulgarian voters have not once had occasion to convince yourself this simple truth.
That the law would give these rulers the right to access to essential information for all taxpayers not follow that they’ll use as stated intentions.
Rather the opposite. NRA apparently disregards the fact that the positions in the list that have a temporary monopoly on the use of torture and today many unnecessary access rights. Tax offender is guilty until proven otherwise and the state is a primary lender, even as interpreted by the Constitutional Court. .
Those who gain access to tax records, would likely benefit from it according to its narrowness and bias against political opponents and in the name of their own interests. Even if you do not need to result in enforcement of this law. It once legitimacy of the tax code will become a tool of intimidation and blackmail. It will be marketed as and when trading is conducted with access to representatives of the executive, legislative and judiciary. On top of that is up and waiting for this trade. In accordance with its taxpayers, especially the larger they will seek opportunity not just to be better representatives of political power, but to redeem in advance of such concern and direct it against competition. Sooner or later new rules will encourage a deeper connection to business and government, what is called oligarchy. The officers of the NRA probably understand what this is about.
First to benefit from this turn of events, are, of course, officials in the list and lifted them to political parties currently in power. Will win themselves the guardians of tax records – the employees of the NRA. Along these individuals would receive benefits more demand for their services and the organized and unorganized firms, tax consultants and other similar professions. This explains the silence regarding the idea of the representative business organizations.
From the NRA is trying to fend off a similar course of reasoning, arguing that in each instance of access to file tax would have a record of who has requested, received and delivered. The problem however is that in the most general case to such a record will be provided. Currently, access to files in the appropriate visa from the court have a wide enough range of officials. It is not known how many times they asked for and received such permission from the courts. The absence of such record or neoglasyavaneto it means either that the procedure is not used, or that it currently is used to blackmail (as the court still gives some protection and publicity).
Perhaps this is of interest to the tax files of no more than 300-350 taxpayers. I guess they had already taken precautionary measures and the new procedure is unlikely to lead to greater efficiency in tax collection. Protected by O changes in the procedures seem to be responding to the idea of the new finance minister in tax checks to apply classical methods of risk assessment, as for years the World Bank advises not only Bulgaria, but the former Soviet Union. If the NRA push broader access to tax records and information, and if the old restore power (run until early 2006) the inspectors to search and seize evidence, it will block the reform of the inspections based on risk assessment.
The justification of the idea of „fighting“ against the underground economy, which is deployed during the crisis is deliberate hypocrisy. The gray economy is a multilateral phenomenon, not dependent on rights of access to tax records. At least it should be clear from the experience before twenty years old when full transparency of the taxpayers of the State was unable to prevent the safeguarding of the elements of economic freedom by escaping in unregulated transactions and markets. Successful examples of reducing the share of informal economy in Bulgaria and other countries have the following common denominator: they happen if: a) a general reduction and simplification of taxes and b) if fiscal discipline violates the rights of property and related freedoms. There is no one successful example where this is achieved by extending the state’s monopoly on the application of violence and blackmail. At present level of freedom of exchange and business maneuverability whole rhetoric of combating the informal economy arouse reasonable suspicion that behind it lie or misunderstanding (dementia) or other intentions.
Interestingly, this and many other proposals of the new government does not pass through normally required in the EU procedure for assessing the impact of legislative innovation.
Not clear how the NRA draws inspiration by offering these tax changes in Social Security Code. Such rights and have had the tax authorities in the Russian Federation and many countries of the former Soviet Union. And there they were one of the factors of coalescence of state structures and businesses. The trial of Mikhail Khodorkovsky in Russia (in which the role of prosecutors and tax authorities is analyzed in detail) showed that such rights of public authorities can serve to restructure the ownership and influence on the whole sectors of the economy. Case „Khodorkovsky“ and proved that under such rights of access to tax records do not need blackmail the government to apply on many occasions, is sufficient and one case to understand what all the talking and queued for shared influence with President, Prime Minister and the prosecution.
Naturally any new authority to seek such redistribution, but it is not permissible to be permitted by law.

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Krassen Stanchev, IME