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
Subject(s): Politics / Political Sciences, Economy, Business Economy / Management, Civil Society, Governance, Public Administration, Public Finances, Corruption - Transparency - Anti-Corruption
Published by: Университет за национално и световно стопанство (УНСС)
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.

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