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European Union and Welfare Economics – Reasoned Through Some Papers of Sir Angus Deaton

Author(s): Atanas I. Vladikov / Language(s): English Publication Year: 0

In this report, a comparison is made between the classical paradigm of welfare economics and its application in the European Union, based on the understanding of the Nobel laureate in Economic Sciences – Sir Angus Deaton. The report discusses the challenges facing the institutional establishment of the EU, positioned on the principles of federalism without the EU being a federal state. In practice, the „fiscal federalism” for building the US welfare economy is currently not possible to be implemented by and through the institutions of EU without changing the two main treaties – the Treaty on EU /TEU/ and the Treaty on the Functioning of the EU /TFEU/.

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Competitiveness of Bulgarian Economy – Comparison with Other Member-States of the European Union

Author(s): Sabrina Kalinkova / Language(s): English Publication Year: 0

The development of a country (economic and social) is one of the key issues in modern society. For this reason, it is an object of increased research interest - with different research goals and objectives, as well as with a different methodology used for this research. One of the categories often used in modern economic life is competitiveness. It is the focus of the present study, which has as its main objective the analysis, assessment and comparison of the competitiveness with which the Bulgarian economy functions in the context of its membership in the European Union.

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Икономическите съюзи и търговията: външната търговия на България след присъединяването към Европейския съюз

Author(s): Irena Nikolova / Language(s): Bulgarian Publication Year: 0

The economic unions are the fundament of the present bloc situation, and they determine the position of countries in trade and all other areas. Usually, they are based on geography or common history, relating countries in an economic bloc. EU emerged on common economic interests of several countries, and from that moment on it has its own trade policy that has been formed for decades. Bulgaria joined EU in 2007 and the country has been part of the EU trade policy ever since. To a significant extent that changed its foreign trade to the other EU Member States and to third countries. The purpose of the paper is to present the amendments in the foreign trade of Bulgaria after the EU accession and to highlight the main perspectives.

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Културата в плана за възстановяване и устойчивост – възможност за сближаване на културната политика на България с държавите от Европейския съюз

Author(s): Diana Andreeva-Popyordanova / Language(s): Bulgarian Publication Year: 0

The report will present the place and role of culture in the National Recovery and Resilience Plan, as well as the need for reforms to fulfill the goals and tasks set in the plan. In the study, an analysis of the main instrument of policy implementation and the distribution of financial resources - the National Fund “Culture” was made. Legislative and institutional changes have been proposed for the effective and efficient use of over BGN 80 million mainly for the private and non-governmental sector in culture, which has remained marginalized and underfunded for more than 30 years. A scenario will be presented regarding the creation of an ecosystem for the sustainable development of the cultural and creative industries.

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Въздействието на пандемията върху вътрешносъюзната търговия на ЕС с биологични продукти

Author(s): Kamelia Dragomirova Hadjiilieva-Biedermann / Language(s): Bulgarian Publication Year: 0

The intensive development of intra-Union trade in organic products has been going on for second decade. It is affected by covid-19 in two directions. On the one hand, the pandemic favors the demand for healthy foods, and hence for organic foods, but on the other hand, difficulties arise in the supply of organic foods due to obstacles to intra-Union trade. The purpose of the study is to show how much these two effects of the pandemic impact dynamics of demand and supply both at the EU level and in individual member states, and in particular in Bulgaria. A forecast was also made for the prospects for the development of the sector in the light of the EU’s efforts to stimulate organic agriculture.

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Space Security Through Main Ir Theories

Author(s): Burak Şakir Şeker / Language(s): English Publication Year: 0

When the space age started during the Cold War, two sides of the Cold War have dominated the space actions for a long time. Space has of course been considered as a means to advance security and decrease security of the adversary regarding the atmosphere of the Cold War. That’s why for a long-time space security have been defined as a state’s ability to place assets to space without being interfered. But today there is much more complex situation in the space when we consider that states, international organizations and even individuals are doing space experiments and launching many objects to space which makes the space more crowded. That’s why today we are in need of wider approaches rather than only military based ones in order to explain the complicated situation of space.

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Административни процеси и механизми за комуникация между гражданите и централните органи на изпълнителната власт

Author(s): Vasil Zhbantov / Language(s): Bulgarian Publication Year: 0

This article presents the importance of administrative processes and mechanisms for communication between citizens and the central bodies of the executive authorities, which in turn leads to better functioning of the public administration in the Republic of Bulgaria. Process-oriented management and communication mechanisms are presented, which contribute to a more effective and efficient government. In the article, an attempt is made to highlight the main positive points in the introduction and implementation of administrative services as a means of communication between institutions and individual interested parties, as well as the application of good communication mechanisms, which in turn improve the service to citizens and companies (organizations). Also considered is the digital transformation of the public sector, presenting the best practices of the Patent Office of the Republic of Bulgaria, which is of key importance for ensuring the effectiveness and efficiency of the information resources and processes used through centralized and horizontal solutions for e-governance.

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Технологичният инструментариум на последващата оценка на въздействието – фактор за обективното ѝ приложение

Author(s): Milena Tzakovska / Language(s): Bulgarian Publication Year: 0

This article examines some practical issues of impact assessment in their applied projection. The purpose of the research is to offer a new view on the spectrum of the used technological toolkit by analyzing the current regulations and the practice of the administrative bodies. Regarding the preliminary impact assessment, it is well developed, given the regulation of a significant set of samples, mandatory content for the documents and the development of methodological materials. Regarding the subsequent impact assessment, however, there is a certain lag in the development of the overall application of the instrument. The current development of the regulatory framework is looking for adequate solutions, however, according to the subsequent assessment, a consistently implemented legislative approach is still lacking.

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Антикорупционно законодателство в България: промени и перспективи

Author(s): Trifon Trifonov / Language(s): Bulgarian Publication Year: 0

In our society, in the last few years, "Corruption" is among the most frequently mentioned words. The presence of corruption, the perception of it and its consequences are visible to all of us. It is a social phenomenon, and the fight against it involves many different measures and mechanisms. The purpose of this article is to examine precisely those methods of fighting corruption, implicated into the legislative framework of Bulgaria. The main emphasis is placed on the anti-corruption law bill, as the fundamental normative act in this field.

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Маркетинг, основан на доказателства – ситуационен анализ на недостига на лекарства като криза в публичното здравеопазване

Author(s): Boryana Marinkova / Language(s): Bulgarian Publication Year: 0

Public health crises have excited the scientific community for decades because of the high degree of impact on large populations and the severe consequences for the economy and the public sphere. They could influence any national policy, threaten national security, be an obstacle in the development and maintenance of economic relationships, and on an individual level – they could have extremely serious consequences for the protection of life and its quality for every single citizen. Given the fact that providers of services and products in the healthcare sector are predominantly private entities regulated by the public authority, the search for solutions from the scope of Marketing as a science and practice aims to explore and offer public administration bodies flexible and effective practices and policies. Emphasis is placed on one of the еvidence-based marketing regarding one of the hot problems of public healthcare – а situational analysis the shortage of drugs, bringing out the user profile of the shortage, for which the author has carried out his own research. A variety of marketing methods are explored and analysed, the proprietary research is supplemented by aggregated data on shortages from the perspective of regulators, wholesalers and retailers.

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SUSTAINABLE LEADERSHIP IN PRACTICE OF SPANISH AND POLISH LEADERS. A COMPARATIVE STUDY

Author(s): Ewa Wójcik,Elena Bulmer / Language(s): English Publication Year: 0

The Anthropocene, the human age developing along industrialization has affected the environment to an unprecedented extent. For contemporary businesses to achieve a competitive edge and attract investors, it is necessary not only to be financially efficient but also to address environmental, social, and corporate governance (ESG) goals. The market valuation is increasingly based on other than tangible assets and market participants expect profit will be generated with ethical conduct, the value created for all stakeholders, and meeting social goals to achieve common well-being and a better future. It is well aligned with CSR principles and sustainable development goals, the frameworks of XXI century company operation. In this environment, leadership is a challenge to be inclusive of all stakeholders often with conflicting views. Moreover, globalization demands an expansion of organizational borders and the embracing of a variety of cultures. Technological advancements and innovations demand constant adaptation, improving qualifications of the staff that will need support, assistance, and mentoring. Sustainable leadership, therefore, requires a wide range of new skills and a multidimensional approach. The paper is a comparative study based on research carried out among Spanish and Polish leaders in 2022-2023. Its results provide insight into how a role of a leader is perceived in the two countries EU members and examine the main differences between their views and activities.

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AN ETHICAL BRIDGE BUILT ON SHARED VALUES BETWEEN ISLAMIC FINANCE AND ESG

Author(s): Sava Hristov Dimov / Language(s): English Publication Year: 0

The article discusses the shared values between Islamic finance and the concept of environmental, social and corporate governance. The ESG framework underpins flexible, sustainable and responsible investing. In that regard, some contemporary views on reconciling Sharia with sustainable investing are considered. The author utilizes materials from CFA Institute, World Bank Group, PricewaterhouseCoopers, Deloitte & Touche and new research by Islamic scholars to prove their point. Sectors of the Islamic finance industry show more sustainable rates of development. The author has reason to assume that the presumed projections (2030-2050) of Islamic finance will confirm such a tendency. Islamic finance is therefore more adaptive and demonstrates flexible resilience to ESG investing, good environmental, social and governance outcomes.

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Оптимизация на данъчните задължения посредством баланс между икономически и данъчни амортизации

Author(s): Evgeni Raykov / Language(s): Bulgarian Publication Year: 0

In this paper we present some practical aspects of the opportunities for optimization of tax liabilities of the companies in a long-term taking into account the impact of time value of money, investment activity, capital structure and the balance between real economic usage of companies’ assets and tax exemptions of the reimbursement value of the invested capital (regulating the potential effect of the depreciation fund for tax savings). The purpose of this study to show how a company may achieve zero long-term tax burden of its corporate taxation.

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Ролята на преките чуждестранни инвестиции за ускоряване на икономическото развитие на България

Author(s): Mehmed Rasim / Language(s): Bulgarian Publication Year: 0

One of the biggest challenges in developing countries is the lack of accumulated capital that should provide the necessary investments for economic growth. Developing countries are increasingly implementing FDI-oriented policies to improve their international competitiveness and secure capital for economic development.

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Управление на качеството на външния одит в публичния сектор – нов МСВОИ 140

Author(s): Toma Donchev / Language(s): Bulgarian Publication Year: 0

Quality management of audit directly affects the achievement of the objectives of the audit and of the Supreme Audit Institutions. The internationally accepted basis for quality management is ISSAI 140, adopted by INTOSAI, which was the subject of a comprehensive change that ended in 2023 and effective date to enter into force is 1.1.2025. The main change related to audit quality is adopted risk-based quality management approach compared to the prescriptive quality control approach until now. This report aims to present the main requirements and specifics of the risk-based approach to external audit quality management in the public sector.

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Възможности и проблеми пред сближаването на международните стандарти за финансово отчитане и общоприетите счетоводни принципи на САЩ

Author(s): Lilyana Dzhoneva / Language(s): Bulgarian Publication Year: 0

The ongoing discussion around the convergence of IFRS and US GAAP highlights the potential for financial reporting change in internationally. Such convergence would result in a single accounting language that would benefit international investors and transnational corporations. Central to this discussion are specific topics, including revenue recognition, leasing contracts, financial instruments, intangible assets, inventories and research and development expenditure. By addressing these more fundamental differences and promoting harmonization, businesses can expect greater clarity in financial reporting, improved comparability and an increase in the confidence of investors.

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Характерни особености на данъчния одит

Author(s): Monika Krivoshapkova / Language(s): Bulgarian Publication Year: 0

In both a global and local context, negative processes influenced by the impending economic crisis have been observed over the past two years. Governments, in their efforts to curb these processes, are approving increasingly larger budgets to provide essential social benefits to society in the fight against the crisis. The measures outlined in these budgets, in most cases, cannot be covered by the available funds in the state treasury. To achieve their goals, the state needs resources, and these resources are generated in the form of tax revenues in the budget. Taxes are a significant source of revenue for any government and are inevitably at the core of the state's wellbeing. They are an instrument used by the government to fund public expenditures and implement fiscal policy. For taxpayers, on the other hand, this process is viewed as a burden they must bear to support the government. In Bulgaria, tax collection is often based on the principle of 'selfassessment' by the taxpayers. To regulate this process, the tax administration periodically conducts 'tax audits'. However, tax audits can be conducted not only by the tax administration. This report aims to outline the characteristic features of tax audits and determine their impact on tax collection in the budget.

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Инфлацията е по-твърда от Централните Банки

Author(s): Myuzeyam Shyukryu / Language(s): Bulgarian Publication Year: 0

Are we aware of how much the rate of fluctuation in the world economy has changed compared to the previous century? While countries that appear to be powerful countries and superpowers in the world (such as USA, Japan, EU countries) are rapidly moving towards crisis and stagnation, on the other hand, countries in the category of “developing countries” (Brazil, India, Russia, South Korea ), which have been ignored until now, are experiencing growth and these same countries have begun to come to the fore by rapidly increasing their development potential. They began to have a say in the world arena and become an effective force.

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Income Taxation in Bulgaria: 10 Years after Flat Tax: To Keep or to Move to Progressive Taxation

Author(s): Presiana Ilieva / Language(s): English Publication Year: 0

One of the main objectives of fiscal policy is conducting optimal income taxation, because it has a central role in achievement of social justice and welfare. Income taxation influences the levels of employment and investment or affect the choices of individuals concerning their productivity at work. In the paper are presented the main theoretical models for income taxation. Crucial for income taxation policies is also tax calculation. Following the Criterion of Haig and Simons in tax estimation should be included all sources of income or so-called income from economic use of production factors, minus costs incurred for their acquisition. The tax liability is calculated as multiplication of tax income and tax rate. For determining tax rate some important moments must be considered, depending also on the taxation model conducted, amounts and tax group boundaries, the non-taxable minimum, the margin, upper tax rate, the public attitudes, the total tax amount to collect as budget revenues. From 2008, according to Personal Income Tax Law taxation system in Bulgaria has been introduced proportional taxation with 10% tax rate. The main objective of flat income taxation in Bulgaria is to help reduce the share of the informal (shadow) economy, leading to increase in tax revenues. At the paper are analyzed four main aspects of taxation influence to the whole economy: inequalities; revenues from direct taxes; the shadow economy and the investment activity. Implementing proportional taxation in Bulgaria had many objectives to achieve. Experts analyses in details the results from taxation in economic life. They suggest new models, which could work more efficiently in Bulgaria. The responsible politicians however are more influenced by lobbies and do not consider future taxation reforms.

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Banking Products and Bank Risk Management of the World Bank

Author(s): Valeri Konicheva / Language(s): English Publication Year: 0

This paper provides a comprehensive overview of the World Bank Group, which comprises the International Bank for Reconstruction and Development (IBRD), the International Development Association (IDA), International Finance Corporation (IFC), Multilateral Investment Guarantee Agency (MIGA), and the International Centre for Settlement of Investment Disputes (ICSID). It includes details on the group's structure, locations, and a brief history. The World Bank offers a diverse range of financial products, including loans, risk management services, credit enhancement, disaster risk management insurance, contingent financing, and advisory services. The bank is exposed to several types of risks, including operational, and corporate risks, and financial risks. The bank is also exposed to risky events such as fraud, noncompliance, and losses. The World Bank Treasury manages the bank's activities and is responsible for Treasury Risk, Compliance, and Controls (TRERC). The World Bank is focusing on promoting sustainable development by addressing the root causes of poverty and inequality, such as lack of access to education, healthcare, and economic opportunities. By addressing these underlying factors, the bank aims to promote long-term resilience to risks and create sustainable and inclusive growth.

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