Несъвършенства на модела на риск мениджмънта на акцизните задължения и фискалната сигурност
Imperfections of the risk management model of excise duties and fiscal security
Author(s): Boyko Mitkov PetevSubject(s): Politics / Political Sciences, Economy, Business Economy / Management, International relations/trade, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: model; risk management; excise duties; holistic system; Customs Agency
Summary/Abstract: The study is dedicated to researching the current model for risk management in the fulfillment of excise duties in the customs administration. With the outlined imperfections of the current state of risk management, in order to improve financial security, it logically follows the conclusion that it is necessary to rethink and redesign the existing model for risk management in the fulfillment of excise duties at a strategic level. The Study argues that the current model for risk management in the Customs Agency has limitations and it is necessary to develop a Concept for a holistic risk management system for the fulfillment of excise duties at a high level of the Bulgarian customs administration.
Journal: Научни трудове - Висше училище по сигурност и икономика
- Issue Year: IX/2023
- Issue No: 1
- Page Range: 160-204
- Page Count: 45
- Language: English, Bulgarian