Съвременният контрол – предизвикателства и възможности : Сборник с доклади от Национален научен форум, 26 септември 2025 г., Равда
Contemporary Control – Challenges and Opportunities : Proceedings of a National Scientific Forum, September 26, 2025, Ravda
Contributor(s): Ina Lecheva (Composer)
Subject(s): Economy, National Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial control; audit; professional development
Summary/Abstract: The proceedings of the National Scientific Conference titled “Contemporary Control – Challenges and Opportunities”, held on 26 September 2025 in Ravda, Bulgaria, contain scholarly articles focused on a broad spectrum of current challenges and innovations in the fields of control, audit and education, offering an in-depth analysis of contemporary developments. The main thematic areas addressed in the scientific discussion include: external control and independent financial audit; tax, social security and customs control; internal control and internal audit; control in the financial sector; challenges in education and the professional development of specialists in the fields of control and audit. The proceedings highlight the complex and multidisciplinary nature of modern control, which requires not only technical expertise but also strategic thinking and adaptability to rapid changes. The individual papers are authored by distinguished scholars from the academic community as well as young doctoral researchers.
- E-ISBN-13: 978-619-232-947-1
- Page Count: 188
- Publication Year: 2025
- Language: Bulgarian
Влияние на изкуствения интелект върху процесите, свързани с появата, протичането и регулирането на финансовите кризи
Влияние на изкуствения интелект върху процесите, свързани с появата, протичането и регулирането на финансовите кризи
(The Impact of Artificial Intelligence on Processes Related to the Occurrence, Development and Regulation of Financial Crises)
- Author(s):Emil Asenov, Georgi Ranchev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Financial Markets, ICT Information and Communications Technologies
- Page Range:5-19
- No. of Pages:15
- Keywords:artificial intelligence; financial crises; artificial intelligence models; risks related to artificial intelligence
- Summary/Abstract:Artificial intelligence (AI) technology is increasingly integrated into the activities of both financial institutions and financial regulators. However, the use of artificial intelligence in the financial sphere clearly shows the presence of significant potential that could increase the frequency, intensity and acuteness of financial crises. Although the results of several analyses give reason to assume that AI cannot be determined as a fundamental source of financial crises, a few of its characteristics indicate that it could have a significant impact on the already existing vulnerabilities of economic systems. The article examines the main risks associated with the implementation of artificial intelligence models, which specifically refer to the risk associated with the emergence of disinformation, the risk associated with malicious use, the risk of non-compliance, and the risk associated with the presence of an oligopolistic market structure. Regarding the management of the risks, the study states that the use of artificial intelligence models can be a tool through which the resilience of the financial system can be strengthened. Achieving this goal by financial regulators implies the implementation of the following practical approaches: creating mechanisms for ongoing supervision; developing their own artificial intelligence models; building connections between artificial intelligence models; development of partnership between regulators and market institutions in the financial sector.
Митата като геополитически инструмент
Митата като геополитически инструмент
(Tariffs as a Geopolitical Tool)
- Author(s):Oleg Dimov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, International relations/trade, Geopolitics
- Page Range:20-26
- No. of Pages:7
- Keywords:tariffs; geopolitics; differential rent; fiscal instrument; economic pressure; national security; trade sanctions; international dependencies; WTO/GATT
- Summary/Abstract:The report analyzes the transformation of tariffs from a traditional fiscal tool into a powerful instrument of geopolitical influence. Historically, tariffs emerged as indirect taxes levied on goods crossing borders, serving as a key source of state revenue. Over time, their role expanded – from protecting domestic industries to being used for sanctions, pressure, and strategic reordering of international dependencies. The author interprets tariffs as a form of second-degree differential rent, drawing on classical and neoclassical economic theories. The report outlines the evolution of tariffs – from city-state levies in antiquity to elements of national security in the 21st century. Case studies include the US–China trade war, EU sanctions against Russia, and export controls between Japan and South Korea. Tariffs are no longer just border taxes – they are tools for exerting control over economic and political power in the global geoeconomic landscape.
Оценка на бизнес рисковете в организациите при независимия финансов одит
Оценка на бизнес рисковете в организациите при независимия финансов одит
(Assessment of Business Risks in Organizations During the Independent Financial Audit)
- Author(s):Silviya Kostova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration
- Page Range:27-28
- No. of Pages:12
- Keywords:audit risk; business valuation; quantitative models; control environment; International Standards on Auditing
- Summary/Abstract:In today’s economic environment, business organizations are increasingly exposed to risks that are growing in both frequency and complexity, including regulatory, technological, environmental, and strategic risks. The present study analyzes the interaction between risks inherent to business processes, the management responses aimed at mitigating them, and the procedures applied by the auditor. The primary focus is on how the independent financial auditor identifies and assesses business risks, evaluates the adequacy of management’s response, and structures the audit approach to provide reasonable assurance. The study proposes an interpretative approach to audit risk assessment through the application of quantitative models. The models support the formation of professional judgment regarding the probability, magnitude, and consequences of the identified risks, to enhance objectivity and consistency in the evaluation of management actions, particularly in areas with high subjectivity such as sustainability, IT controls, and business strategy.
Система 20-20-20: модел за стимулиране на мисленето чрез въпроси в университетското обучение
Система 20-20-20: модел за стимулиране на мисленето чрез въпроси в университетското обучение
(20-20-20 System: a Model for Stimulating Thinking Through Questions in University Education)
- Author(s):Oleg Dimov
- Language:Bulgarian
- Subject(s):Social Sciences, Education, Sociology, Higher Education , Methodology and research technology, Social development, Sociology of Education
- Page Range:39-44
- No. of Pages:6
- Keywords:learning; university; thinking; questions; research approach; prompt; AI; pedagogy; critical thinking
- Summary/Abstract:The traditional examination model in higher education often emphasizes the reproduction of knowledge, which limits the development of critical and creative thinking. This article proposes an alternative approach called the „20-20-20 System,” which encourages students to ask meaningful questions, conduct independent inquiry, and engage in analytical thinking. Inspired by children's natural curiosity and the principles of prompt engineering in artificial intelligence, the model aims to shift the educational focus from memorization to exploration. The 20-20-20 System allocates equal emphasis on mastering basic concepts, formulating thoughtful questions, and demonstrating research initiative. It prepares students not just to repeat information, but to think critically, learn actively, and adapt to the rapidly evolving world of knowledge.
Предварителен контрол с последващи проблеми – предизвикателствата на ICS2 за бизнеса и митниците в ЕС
Предварителен контрол с последващи проблеми – предизвикателствата на ICS2 за бизнеса и митниците в ЕС
(Prior Control with Subsequent Problems: the Challenges of ICS2 for Business and Customs in the EU)
- Author(s):Momchil Antov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, International relations/trade, EU-Approach / EU-Accession / EU-Development, ICT Information and Communications Technologies, Transport / Logistics
- Page Range:45-55
- No. of Pages:11
- Keywords:customs control; risk analysis; imports; international trade; Customs Union
- Summary/Abstract:The implementation of the Import Control System ICS2, phase 3 in EU Member States poses several challenges for both economic operators and customs authorities. ICS2 aims to improve the effectiveness of risk analysis for pre-clearance customs control by providing more detailed automated checks on the security and safety of all consignments and cargo entering the EU. This study analyses the technologies and procedures related to ICS2 and considers how these will impact existing customs practices. Businesses must adapt to the new requirements, such as providing shipment data in a timely and accurate manner and considering the potential economic and operational implications of ICS2's introduction. Customs authorities also face challenges in processing the increased volume of data and ensuring adequate coordination between Member States along the goods' route.
Етиката в счетоводството и контрола
Етиката в счетоводството и контрола
(Ethics in Accounting and Control)
- Author(s):Plamen Iliev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, Business Ethics
- Page Range:56-66
- No. of Pages:11
- Keywords:ethics; morality; principles; accounting; code
- Summary/Abstract:It is accepted that ethics is a philosophical category that finds manifestations in all aspects of public life, the implementation of which requires the observance of many moral principles, not only in society, but also, which is especially important in recent years, by all professions and organizations. There are almost no organizations that have not developed their own code of ethics, the implementation and observance of which is mandatory for all its members. As we will see in the report, the problems of ethics have excited society since ancient times, and almost all famous scientists of their time were sympathetic, contributing to the development of ethics and its basic principles, which are known to us today. Regarding accounting ethics, it is accepted that it has been known since its inception, although written norms of conduct appeared later, and written ethical codes have been known for about fifty years. Without comment, ethics in accounting and control are not only necessary, but also mandatory, because the responsibilities in this direction for practitioners are very large, and not only in relation to employers, clients and colleagues, but also in relation to the expectations of society. The report examines only a limited area in this direction, because for ethics and morality in accounting and control there are vast fields for research and development.
Стратегическо планиране на ВОИ
Стратегическо планиране на ВОИ
(SAIs Strategic Planning)
- Author(s):Toma Donchev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration
- Page Range:67-75
- No. of Pages:9
- Keywords:strategic planning; supreme audit institutions; audit
- Summary/Abstract:Institutional strategic planning of activities is crucial for achieving its mission. Among the arguments supporting this are the numerous success factors of the Supreme Audit Institution (SAI), the wide range of stakeholders, and the long-term period required to realize the effects of the SAI’s work. In addition to the INTOSAI auditing standards, there are tools that support the strategic planning of SAIs. The effectiveness of strategic planning is difficult to measure due to limited data. Conclusions about its usefulness can go in both directions.
- Price: 7.00 €
Предизвикателства пред функционирането на последващите оценки на изпълнението в публичния сектор
Предизвикателства пред функционирането на последващите оценки на изпълнението в публичния сектор
(Challenges in the Functioning of Ex-Post Performance Evaluations in the Public Sector)
- Author(s):Ina Lecheva
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Economy, Business Economy / Management, Governance, Public Administration, Public Finances, ICT Information and Communications Technologies
- Page Range:76-84
- No. of Pages:9
- Keywords:internal control; ex-post performance evaluations; internal audit; artificial intelligence
- Summary/Abstract:The normative, methodological and practical framework of ex-post performance assessments (EPAs) in the public sector is examined in the context of their interrelationship with internal audit. EPAs are introduced as a managerial control procedure under the Public Sector Financial Management and Control Act with the purpose of providing verification of legality, goal achievement, efficiency and effectiveness of activities, as well as identifying errors and irregularities after the completion of processes. The analysis of the consolidated annual internal control reports (2020–2024) reveals significant difficulties in the application of this control procedure. The report examines the strengths and weaknesses, challenges and opportunities for improvement, and highlights the role of artificial intelligence, which can enhance reliability, automate analysis, detect anomalies and support early warning of risks and irregularities.
Предизвикателства при администрирането и контрола на ДДС в условията на нарастваща електронна търговия и данъчни измами
Предизвикателства при администрирането и контрола на ДДС в условията на нарастваща електронна търговия и данъчни измами
(Challenges in VAT Administration and Control in the Context of Growing e-Commerce and Tax Fraud)
- Author(s):Zhelyo Zhelev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Public Finances, ICT Information and Communications Technologies
- Page Range:85-95
- No. of Pages:11
- Keywords:VAT; tax control; e-commerce; tax fraud; digitization
- Summary/Abstract:The article examines the challenges and opportunities surrounding the administration and control of Value Added Tax (VAT) in the context of accelerating digitalization and the growth of e-commerce. VAT remains a key source of revenue for the state budget. Data from the National Revenue Agency (NRA) for the period 2022 – 2024 shows that e-commerce revenue increased significantly – by 52.9% in 2024 alone. However, the administration is facing serious difficulties in identifying and registering online traders, particularly unregistered individuals, which create conditions conducive to tax evasion. The article also analyses the NRA's efforts to combat VAT fraud through risk management, enhanced controls and technological tools. While control activities have become more effective, the article also highlights limitations relating to staff capacity and the need for modern IT infrastructure.
Доброволният съвместен финансов одит в България: между регулация и професионален избор
Доброволният съвместен финансов одит в България: между регулация и професионален избор
(Voluntary Joint Financial Audit in Bulgaria: Between Regulation and Professional Choice)
- Author(s):Adriana Atanasova
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Accounting - Business Administration, Commercial Law
- Page Range:96-107
- No. of Pages:12
- Keywords:audit; joint audit; voluntary joint audit
- Summary/Abstract:This paper examines voluntary joint financial audit in Bulgaria as a specific form of audit practice, situated between regulation and professional choice. The study is based on a survey conducted among registered auditors who participated in voluntary joint audits in 2024 and complements the findings of previous academic research. Potential risks are presented – legal, methodological, and regulatory – arising from the lack of a clear definition and the different interpretations of this type of audit engagement. Based on the analysis, possible regulatory improvements are proposed to clarify the boundaries of voluntary joint audit in Bulgaria. The results indicate that voluntary joint audit represents a conscious choice by businesses and an important instrument for strengthening trust in financial reporting.
Предизвикателства пред съвременните корпорации
Предизвикателства пред съвременните корпорации
(The Challenges Facing Modern Corporations)
- Author(s):Georgi Mardov
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management
- Page Range:108-115
- No. of Pages:8
- Keywords:challenge; factor; corporation; corporate management control
- Summary/Abstract:This paper contains research dedicated to the six of biggest challenges modern corporations are facing. A comparative analysis has been conducted, through which the changes in the degree of their significance have been accounted for. Attention has also been paid to the role of management in overcoming them. Possibilities for upgrading the present study concerning corporate management control exercised by management are proposed.
Ролята на данъчния одит в изграждането на доверие между държавата и данъкоплатците
Ролята на данъчния одит в изграждането на доверие между държавата и данъкоплатците
(The Role of the Tax Audit in Building Trust between the State and Taxpayers)
- Author(s):Monika Krivoshapkova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Public Finances
- Page Range:116-123
- No. of Pages:8
- Keywords:tax audit; voluntary compliance; tax advisors; professional regulation
- Summary/Abstract:Trust is a fundamental pillar of any effective tax system. When tax audit is perceived as transparent, professional and fair, it not only provides revenue for the budget, but also encourages voluntary compliance with tax obligations. Current trends show that successful control is built not only on sanctions, but also on prevention and consulting. In this context, the role of tax consultants as intermediaries between the administration and taxpayers acquires particular importance. In several countries, their activities are strictly regulated, which creates guarantees of professionalism, ethics and public trust. This report examines how such practices can be implemented in Bulgaria and how they would contribute to limiting the shadow economy and increasing tax culture. The conclusion emphasizes that it is through the combination of control, consulting and regulated expertise that a sustainable relationship of trust between the state and taxpayers can be built.
Електронното трудово досие в България: предизвикателства и перспективи за оптимизация на дигитализацията на трудовата книжка
Електронното трудово досие в България: предизвикателства и перспективи за оптимизация на дигитализацията на трудовата книжка
(Electronic Labor File in Bulgaria: Challenges and Prospects for Optimization of the Digitization of the Work Book)
- Author(s):Mariya Dimova
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Public Administration, Labor relations, ICT Information and Communications Technologies, Labour and Social Security Law
- Page Range:124-131
- No. of Pages:8
- Keywords:digital employee file; digitalization; NRA; NSSI
- Summary/Abstract:The digitalization of the Employment Book was a long-awaited process aimed at significantly facilitating access to this sensitive user base of various structured data. The introduction of the Regulation on Entry in the Employment Register aims to facilitate administrative procedures, reduce the bureaucratic burden and ensure of greater transparency between employer and employee. This article examines, through an overview of the regulatory framework, the advantages, challenges and prospects of the electronic employment record, focusing on the opportunities for its development and integration with national and European systems.
Въвеждане на стандартния одитен файл за данъчни цели (SAF-T) в България
Въвеждане на стандартния одитен файл за данъчни цели (SAF-T) в България
(Introduction of the Standard Audit File for Tax Purposes (SAF-T) in Bulgaria)
- Author(s):Yordanka Slavkova
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Economy, Public Administration, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:132-137
- No. of Pages:6
- Keywords:SAF-T; tax audit; digitalization; NRA; taxation
- Summary/Abstract:This article examines the opportunities, challenges and necessity of introducing the Standard Audit File for Tax Purposes (SAF-T) in the Republic of Bulgaria. A review of the international context set by the Organization for Economic Cooperation and Development (OECD) is conducted, as well as the current regulatory and technological prerequisites in the country. Good practices from other European countries, the applicability of SAF-T in the Bulgarian tax environment and legislation, as well as potential benefits of its introduction are examined. The analysis shows that the digitalization of tax control through SAF-T is not only technologically possible, but also necessary to achieve higher efficiency, transparency and the fight against fraud.
Концепцията „данъчна разлика“ – съвременният измерител на резултатите от данъчния контрол и потенциала на увеличение на приходите
Концепцията „данъчна разлика“ – съвременният измерител на резултатите от данъчния контрол и потенциала на увеличение на приходите
(The Concept of „Tax Gap” – the Contemporary Measurer of Tax Control Results and the Potential for Revenue Increasing)
- Author(s):Yonko Yotov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Economy, Business Economy / Management, Public Administration, Public Finances
- Page Range:138-153
- No. of Pages:16
- Keywords:tax gap; tax loss; compliance tax gap; policy tax gap; tax gap analysis
- Summary/Abstract:The tax gap in the budget represents for the government the amount of revenue lost or foregone. It can be broadly defined as the difference between the potential and actual revenue collected from a particular type of taxes, social security contributions, duties and charges. The gap assessment is used to decide on tax policies and resource allocation in general. The tax gap is an indicator of fiscal risk and areas where revenue can be mobilized if taxpayers’ non-compliance is reduced or the legal framework of the taxation and incentive policy is amended. It is therefore a useful tool for measuring the results of controls respectively tax compliance and the potential to increase the revenue for the government but also for other stakeholders, which is of increasing interest and a challenge for an increasing number of revenue jurisdictions. The results of a survey highlight as a challenges the joint performance of tax gap analyses with other government bodies and third parties, such as academic and industry experts, as well as the promotion of research to a wider audience.
Граждански мониторинг и анализ на рискове в обществените поръчки: иновативният подход на MONITHON и проекта iMONITOR
Граждански мониторинг и анализ на рискове в обществените поръчки: иновативният подход на MONITHON и проекта iMONITOR
(Civic Monitoring and Risk Analysis in Public Procurement: the Innovative Approach of Monithon and the iMonitor Project)
- Author(s):Teodor Burov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Economy, Business Economy / Management, Civil Society, Governance, Public Administration, Public Finances, Corruption - Transparency - Anti-Corruption
- Page Range:154-166
- No. of Pages:13
- Keywords:citizen monitoring; internal control; public procurement; anti-corruption mechanisms
- Summary/Abstract:This report explores the role of citizen monitoring as an additional tool for control and prevention of irregularities in the management of public funds. Two innovative models are presented – the Italian initiative Monithon and the international project iMonitor, which use field monitoring and analysis of „red flags” for public procurement. Specific examples from Bulgaria and other EU countries are included, showing how citizen participation can lead to real institutional changes. The report makes a comparative analysis of the two approaches and offers practical recommendations for their implementation in Bulgarian conditions, including through university and academic structures such as the UNWE. The conclusions highlight the possibility of sustainable interaction between institutional and citizen control within the framework of a democratic management of public resources.The tax gap in the budget represents for the government the amount of revenue lost or foregone. It can be broadly defined as the difference between the potential and actual revenue collected from a particular type of taxes, social security contributions, duties and charges. The gap assessment is used to decide on tax policies and resource allocation in general. The tax gap is an indicator of fiscal risk and areas where revenue can be mobilized if taxpayers’ non-compliance is reduced or the legal framework of the taxation and incentive policy is amended. It is therefore a useful tool for measuring the results of controls respectively tax compliance and the potential to increase the revenue for the government but also for other stakeholders, which is of increasing interest and a challenge for an increasing number of revenue jurisdictions. The results of a survey highlight as a challenges the joint performance of tax gap analyses with other government bodies and third parties, such as academic and industry experts, as well as the promotion of research to a wider audience.
Ефективност и контрол при разходването на средства за социална подкрепа: бюджетни аспекти и практическо изпълнение
Ефективност и контрол при разходването на средства за социална подкрепа: бюджетни аспекти и практическо изпълнение
(Efficiency and Control in the Spending of Social Support Funds: Budgetary Aspects and Practical Implementation)
- Author(s):Stela Popova
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Administration, Public Finances, Fiscal Politics / Budgeting
- Page Range:167-178
- No. of Pages:12
- Keywords:financial control; public expenditures; efficiency; state budget; social assistance
- Summary/Abstract:This report examines the efficiency and control mechanisms in the management of public funds allocated for social support in Bulgaria. The topic is of particular importance given the growing role of social policy in ensuring social justice and financial sustainability. The study analyzes the key legal frameworks, the processes of budget planning, and the actual execution of expenditures for various types of social assistance. Special attention is paid to the comparison between the allocations in the State Budget Act and the actual expenditures, highlighting the main reasons for discrepancies. Based on the conducted analysis, conclusions and concrete recommendations are formulated to enhance transparency, efficiency, and accountability in the management of public funds for social support.
Перспективи и предизвикателства в обучението за установяване и доказване на фалшифицирани евробанкноти
Перспективи и предизвикателства в обучението за установяване и доказване на фалшифицирани евробанкноти
(Prospects and Challenger in Training for Detection and Detecting Counterfeit Euro Banknotes)
- Author(s):Stefan Mitrev
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Financial Markets
- Page Range:179-188
- No. of Pages:10
- Keywords:learning challenges; proof; falsifled euro banknotes; risk areas
- Summary/Abstract:The report will address the main aspects of the necessary knowledge and skills that provide an opportunity to limit the risks of the spread of counterfeit banknotes under the conditions of the introduction of the euro as the official currency for the Republic of Bulgaria. The relevance of the topic is based on the need to protect national security end the interests the individual citizen, based on expert and timely, sufficient in volume information for timely detection and prevention of the entry into circulation of counterfeit euro banknotes.
