Контролът – от кризи към устойчивост : Сборник с доклади
Control – From Crises to Sustainability : Conference Proceedings
Contributor(s): Daniela Vatkova-Milusheva (Composer), Toma Donchev (Composer)
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Public Administration, Economic policy, Public Finances, Accounting - Business Administration, ICT Information and Communications Technologies, Green Transformation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal control; COSO; audit, tax control; customs control; control of financial institutions; environmental pillar; money laundering
Summary/Abstract: The proceedings from the national scientific conference "Control - from crises to sustainability", held in September 2023, contains a series of reports on the challenges facing the tax and customs administration regarding implementation of tax and customs legislation. Several reports examine the challenges in internal control in the private and public sectors based on COSO model. Internal and external audit are examined in the context of increasing digitalization. As a horizontal issue, several reports examine sustainability in environmental pillar. An interesting report is dedicated to money laundering.
- E-ISBN-13: 978-619-232-858-0
- Page Count: 147
- Publication Year: 2024
- Language: Bulgarian
Вътрешният контрол в организациите от публичния сектор на Р. България – в състояние на криза или устойчивост
Вътрешният контрол в организациите от публичния сектор на Р. България – в състояние на криза или устойчивост
(Internal Control in Public Sector Organizations of The Republic of Bulgaria – In A State of Crisis or Resilience)
- Author(s):Georgi Ivanov, Toma Donchev
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Economy, Business Economy / Management, Governance, Public Administration, Accounting - Business Administration
- Page Range:9-22
- No. of Pages:14
- Keywords:internal control; “COSO” framework; internal control
- Summary/Abstract:The current legislation implements internal control systems based on the „COSO“ framework in the Bulgarian public sector. The main idea laid down in the ŽFUKPS is to introduce internal control into the practice, so that it can be a valuable and useful tool for achieving their goals and fulfilling the powers and responsibilities assigned to them by the legislation. On the other hand, the internal control in these organizations should ensure the lawful, expedient and economic, efficient and effective spending of the public resource concentrated in them, in the interest of the state, society and citizens. After seventeen years of introducing the model for internal control in public sector organizations in Bulgaria, it is logical to ask ourselves the question – Where is the internal control currently located in these organizations?
Дигитална трансформация и одит
Дигитална трансформация и одит
(Digital Transformation and Audit)
- Author(s):Daniela Vatkova-Milusheva
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:25-39
- No. of Pages:15
- Keywords:audit; digital transformation; artificial intelligence
- Summary/Abstract:The subject of this paper are the opportunities for digital transformation in the field of independent financial audit. Without claiming to be exhaustive, the aim is to outline and assess various aspects of the impact of new technologies on the audit process. The specific tasks are related to: clarification of basic concepts concerning digital transformation; study of technological solutions based on AI (Artificial Intelligence) and analysis of their applicability in the different phases of the audit process; outlining the challenges and possible problems for the independent financial audit. Technologies such as Big Data Analysis, Internet of Things (IoT), Artificial Intelligence (AI), Machine Learning (ML) are not only taking place at every stage of the audit engagement, but are increasingly becoming a prerequisite for efficiency and effectiveness. Based on the analysis of the possible applications of AI (artificial intelligence) in the different stages of the audit, the paper outlines the necessary changes in the parameters and technology of the audit.
Кибер рисковете в обхвата на вътрешния одит
Кибер рисковете в обхвата на вътрешния одит
(Cyber Risks in The Scope of Internal Audit)
- Author(s):Valeria Dineva
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:40-47
- No. of Pages:8
- Keywords:internal audit; cyber culture; cyber risks; control; risk management
- Summary/Abstract:Cyber risks inevitably accompany modern business and pose a serious threat to both companies and their employees and customers. In recent years, cyber risks have consistently been at the top of risk rankings, usually in the top ten. This is what necessitates the inclusion of these risks in the scope of internal audit. Given the overall concept of internal audit, it can be assumed that the expectations for it are to provide assurance about the effectiveness of risk management processes, including and cyber risks in the organization and to help improve them
Система за управление на качеството в одиторските фирми като специфичен вариант на системата за вътрешен контрол COSO
Система за управление на качеството в одиторските фирми като специфичен вариант на системата за вътрешен контрол COSO
(System of Quality Management in Audit Firms as a Specific Version of The COSO Internal Control System)
- Author(s):Adriana Atanasova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration
- Page Range:48-57
- No. of Pages:10
- Keywords:audit; internal control; system of quality management
- Summary/Abstract:The purpose of this report is to show the change of approach in establishment and implementation of the quality management system in audit firms and to present it as a particular case of the integrated internal control framework „COSO“. Adequate registration and effective implementation of this system leads to an increase in the level of public confidence in the audit.
Предизвикателства пред данъчния контрол
Предизвикателства пред данъчния контрол
(Challenges Before the Tax Control)
- Author(s):Lubka Tzenova
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Administration, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:61-73
- No. of Pages:13
- Keywords:variable capital company; digital services; OECD initiative
- Summary/Abstract:The object of research in this article is the necessary changes in the organization and methodology of tax control in order to respond to changes in tax legislation at the national and European level to overcome tax fraud and tax avoidance. The challenges facing the tax legislation of the EU and the Republic of Bulgaria in the field of direct and indirect taxation, the taxation of digital services and the activity of the new type of companies with variable capital are examined.
„Зелените митници“ и новият европейски механизъм за корекция на въглеродните емисии на границите (CBAM)
„Зелените митници“ и новият европейски механизъм за корекция на въглеродните емисии на границите (CBAM)
(Green Customs and The New European Carbon Border Adjustment Mechanism (CBAM))
- Author(s):Momchil Antov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Environmental and Energy policy, EU-Approach / EU-Accession / EU-Development, Fiscal Politics / Budgeting, Green Transformation
- Page Range:74-82
- No. of Pages:9
- Keywords:customs control; customs duties; carbon emissions; control mechanisms; green transformation
- Summary/Abstract:On 1 October 2023, a new mechanism for taxing imports of certain goods into the European Union will be introduced, to offset carbon emissions (CO₂) caused by their production in third countries. The Carbon Border Adjustment Mechanism (CBAM) is being introduced to create a level playing field between products manufactured in the EU and equivalent imported goods. The new duty is important for importers of so-called CBAM goods and their customs agents, as it requires the presentation of certificates that can only be used by „authorised declarants“. The control in this direction is part of the concept of „green customs“, which adds a new direction to the manifestation of the protective function of customs control.
Риск на оценителя при оценки на права на интелектуалната и индустриалната собственост и други фактически отношения (ПИИСДФО)
Риск на оценителя при оценки на права на интелектуалната и индустриалната собственост и други фактически отношения (ПИИСДФО)
(Assessor's Risk in Assessments of Intellectual and Industrial Property Rights and Other Factual Relationships)
- Author(s):Oleg Dimov, Metodi Mandalev
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Law on Economics, Financial Markets, Accounting - Business Administration
- Page Range:83-92
- No. of Pages:10
- Keywords:assessor; intellectual property; intangible assets
- Summary/Abstract:Valuation of intellectual property rights involves certain risks. The report examines the risks associated with four main classes of identifiable intangible assets when applying traditional approaches, but with specific methods. The summarized results enable us to construct a risk profile when evaluating PIISDFO
Силата на данъчната администрация сред (не)доверието на обществото
Силата на данъчната администрация сред (не)доверието на обществото
(The Strength of Tax Administration among The (Un)trusted Public Society)
- Author(s):Zhelyo Zhelev
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Civil Society, Public Administration, Fiscal Politics / Budgeting, Accounting - Business Administration, Socio-Economic Research
- Page Range:93-101
- No. of Pages:9
- Keywords:fiscal policy; tax administration; tax control; behaviour; taxpayers
- Summary/Abstract:Much of the world's economies, especially countries in transition, face high levels of tax evasion. The tax administration must analyze the factors that influence the level of declaration of income and income by taxpayers. Tax control remains one of the most discussed issues in raising awareness, quality of control impact and collection efficiency. This report identifies current fiscal policy issues, factors influencing taxpayer behaviour, and the impact of tax control on tax outcomes. At the same time, it is analyzed what part of the revenue is collected as a result of the implemented tax control based on total revenue. In this way, an attempt is made to highlight the advantages of the tax administration in order to increase public confidence.
Проблеми свързани с прилагането на данъчните облекчения за деца при влизане в сила на измененията на ЗДДФЛ със закона за държавния бюджет за 2023 г.
Проблеми свързани с прилагането на данъчните облекчения за деца при влизане в сила на измененията на ЗДДФЛ със закона за държавния бюджет за 2023 г.
(Tax Reliefs for Children Application Problems for Individuals in Accordance with New State Budget Law For 2023)
- Author(s):Mariya Dimova-Takeva
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Governance, Welfare systems, Fiscal Politics / Budgeting, Socio-Economic Research
- Page Range:102-106
- No. of Pages:5
- Keywords:taxes, tax relief; kids
- Summary/Abstract:Proceeds of Act 22 of Income Tax Act from The Law on the State Budget for 2023 change the way of the advanced application of the Tax relief by decreasing the tax base of personnel incomes. This option is aimed both at persons in employment relationships and at other objects of taxation. What are European practices? Is the implementation process smooth and trouble-free, and how effective is it? The subject of the report aims to analyze over time the application of this tax relief, to ask the right questions and to propose a solution to the disputed cases.
Ефективността на контрола при неспазване на данъчните закони
Ефективността на контрола при неспазване на данъчните закони
(The Effectiveness of Control Over Non-Compliance with Tax Laws)
- Author(s):Gergana Nicolova
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
- Page Range:107-116
- No. of Pages:10
- Keywords:tax laws; compliance; NRA
- Summary/Abstract:The importance of taxes for the functioning of the state is generally known. The formulation of the obligations of the taxpayers is accompanied by their non-observance. The report presents the role of the NRA as a controlling administrative-punitive body. Trends from 2008 to 2022 are analyzed.
Регулаторни изисквания за оповестяването на информация относно климатичните аспекти в дейността на финансовите институции
Регулаторни изисквания за оповестяването на информация относно климатичните аспекти в дейността на финансовите институции
(Regulatory Disclosure Requirements of Information Regarding Climate Aspects in The Activities of Financial Institutions)
- Author(s):Emil Atanasov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Economy, Business Economy / Management, Energy and Environmental Studies, Environmental and Energy policy, Financial Markets, Accounting - Business Administration
- Page Range:119-136
- No. of Pages:18
- Keywords:financial institutions; climate risks; non-financial reports
- Summary/Abstract:Access to objective and comprehensive information about the activities of financial institutions is an important condition for the effective functioning of the financial sector. The European regulatory framework sets out a number of disclosure requirements to ensure that information about the risks and risk exposures of institutions will be available to all interested parties. Disclosure of climate- related risks enables financial market participants to build an adequate assessment of the effects and impact of physical and climate risks. Financial institutions, through their environmental policies, should report and, when necessary, prove to stakeholders their commitment to mitigating the negative consequences of climate change. In this way, it will be possible to create an objective view of the capacity of financial institutions to manage their activities within frameworks that guarantee limiting the negative impact of climate risks and increasing the positive impacts along the entire chain of value creation. The article presents regulatory requirements regarding the structure, content and characteristics of reports published by financial institutions regarding climate change and climate risks. They are an essential public tool for informing shareholders, regulators, partners and all stakeholders about financial institutions' own assessment of the climate impact of their activities. An important place in these reports is also occupied by policies and instruments for solving climate problems and neutralizing the negative consequences of climate change.
Институционална система за превенцията и противодействието на изпирането на пари и финансирането на тероризма в България
Институционална система за превенцията и противодействието на изпирането на пари и финансирането на тероризма в България
(Institutional System for Prevention and Anti-Money Laundering and The Financing of Terrorism in Bulgaria)
- Author(s):Radislav Simov
- Language:Bulgarian
- Subject(s):Politics / Political Sciences, Politics, Governance, Security and defense, Corruption - Transparency - Anti-Corruption
- Page Range:137-145
- No. of Pages:9
- Keywords:money laundering; terrorism financing; anti-money laundering system
- Summary/Abstract:The article explores issues related to current measures necessary for the implementation of a framework to counter money laundering, terrorism financing, and funding in Bulgaria. The measures outlined in the national action plan and coordination in the fight against money laundering and terrorism financing are examined. The primary functions of public sector institutions for prevention, as well as the control mechanisms regarding the implementation of the national action plan and coordination, are identified. The mentioned aspects provide grounds to assert that the institutional system in Bulgaria possesses the necessary capacity to ensure comprehensive protection against money laundering and terrorism financing. Additionally, it aims to prevent disruptions in the established legal framework and relations with international partners, solidifying Bulgaria's position as a responsible partner and promoting economic growth and prosperity.
