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Každodennost reformního procesu (na příkladu Moravy)

Author(s): Zbyněk Sviták / Language(s): Czech Issue: 02/2017

This paper examines the personal interventions of the empress in the reform process. Maria Theresa intervened in this process in various ways. First of all, she was able to supervise it directly through her signing of official documents, to which she would add instructions for their enactment to the court authorities or to particular countries of her realm. She also tried to make sure that competent individuals were appointed to the administrative apparatus responsible for implementing and supervising the reforms, irrespective of their social estate – though in this she was only partly successful. In addition, she kept her civil servants in check by requiring them to file regular reports. Finally, by calling for fiscal economies she had a hand in controlling public expenditure.

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Догматизъм и прагматизъм в теорията на българското финансово право

Author(s): Suleyman Bashov / Language(s): Bulgarian Issue: 1/2023

Financial legal science analyses the financial legislation. There-fore, giving a clear definition of its essence and scope is of primary importance for financial legal theory. Nevertheless, the legal literature in Bulgaria contains very controversial thesis in this fields. The present study arranges these theses in two main gropes, de-fined as dogmatic and pragmatic one. The first one describes the subject of financial law through legal features and concepts. In this way, financial law is revealed as a branch of the Bulgarian legal system, composed of specific financial legal norms. The dogmatic view on this matter refutes the pragmatists, who tend to include in the financial law many relations, regulated by the norms of different legal branches, if they are considered 􀁦financial􀁲 in the financial and economic literature. At the same time, the present study emphasizes the merits of the dogmatic approach and the necessity for its application in any legal analysis. The legal system of Bulgaria is structured by legal features, not by social, economic, Financial legal science analyses the financial legislation. There-fore, giving a clear definition of its essence and scope is of primary importance for financial legal theory. Nevertheless, the legal literature in Bulgaria contains very controversial thesis in this fields. The present study arranges these theses in two main gropes, de-fined as dogmatic and pragmatic one. The first one describes the subject of financial law through legal features and concepts. In this way, financial law is revealed as a branch of the Bulgarian legal system, composed of specific financial legal norms. The dogmatic view on this matter refutes the pragmatists, who tend to include in the financial law many relations, regulated by the norms of different legal branches, if they are considered 􀁦financial􀁲 in the financial and economic literature. At the same time, the present study emphasizes the merits of the dogmatic approach and the necessity for its application in any legal analysis. The legal system of Bulgaria is structured by legal features, not by social, economic, psychological, and other determinants. These features refer to the nature of the legal relationship and its content. And its content is predetermined by the position of the legal entities involved in it. The conclusion of the study is that financial law must be based on dogmatic approach and referred to relations, which have the legal quality of public finances. Financial law cannot be considered as a legal regime referring to the economic category “finance”. This category is extremely broad and often has an unspecified meaning scope. Moreover, it is regulated by the norms of different legal branches as civil, commercial, and administrative law.

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Invocarea secretului profesional în domeniul bancar. Solicitarea informațiilor de interes public. Obligația instituției publice de a răspunde în scris. Controlul asupra modului de formare, de administrare și de întrebuințare a resurselor financiare..

Author(s): Not Specified Author / Language(s): Romanian Issue: 1/2024

Cercetând natura informațiilor protejate prin secretul profesional în domeniul bancar nu rezultă, de plano, că intră în conținutul secretului bancar și modul în care Eximbank a respectat legea în ceea ce privește constituirea, administrarea și utilizarea fondurilor publice, însă o asemenea verificare nu poate fi efectuată în prezentul recurs, în lipsa unor apărări relevante și concrete ale intimatei-pârâte sub aspectul conținutului raportului de control și al anexelor acestuia, urmând ca în etapa executării obligației de comunicare a informațiilor de interes public solicitate, intimata-pârâtă să efectueze verificările prevăzute de art. 22 alin. (1) din H.G. nr. 123/2002 și să comunice, potrivit art. 22 alin.21 din H.G. nr. 123/2002, informațiile de interes public ce fac obiectul cererii nr. (...)/20.01.2022, după anonimizarea informațiilor exceptate, prevăzute la art. 12 din Legea nr. 544/2001, și a informațiilor protejate de secretul profesional în domeniul bancar potrivit art. 111 din O.U.G. nr. 99/2006.

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Финaнсирaнето в здрaвеопaзвaнето кaто фaктор зa устойчиво рaзвитие нa системaтa зa нaционaлнa сигурност

Author(s): Emiliya Kasova / Language(s): Bulgarian Issue: 3/2024

The trend in the financing of health services is related to the efforts to achieve a balance between equal financing of hospital services and the lack of funds as a major problem for managers at the government level in every country. The factors determining this trend are related to the growing concern of individual governments regarding the problem of control of expenses and to a lesser extent with the problem of equality and solidarity. However, one should not overlook the fact that the more government control increases, the more the traditional autonomy of health insurance funds is limited

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Independent Fiscal Institutions as a Part of European Traditions

Author(s): Maciej Serowaniec / Language(s): English Issue: 1/2024

Fiscal councils are independent public institutions aiming to promote the sustainability of public finances through various functions, such as assessing budgetary plans and their implementation or preparing budgetary and macroeconomic forecasts. Thus, synthesising the attempts made in the literature to define the concept of independent fiscal institutions, it should be emphasised that by providing an independent, impartial and objective assessment of fiscal policy and performance, they promote sound fiscal decisions and sustainable public finances. Independent fiscal institutions also reduce information asymmetries and promote transparency in public finances, thereby raising the reputation and electoral costs for governments that pursue imprudent policies or breach key commitments. As such, they can support contemporary states in addressing the tendency to increase spending and deficits. To better understand the contemporary factual and normative state of the analysed dissertation topic, it is worth tracing, even in some summary, the process of emergence and the directions of development and evolution of independent fiscal institutions. Although independent fiscal institutions are relatively new bodies in the political architecture of the vast majority of the EU Member States, a small group of countries pioneered the creation of these institutions. It is necessary to trace the systemic solutions that have determined the legal and constitutional status of fiscal institutions in recent decades in order to understand the factors that have led to their reassessment.

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Real Prices, Real Incomes, and Purchasing Power during Communism, Transition and EU Integration: Evidence from Bulgaria

Author(s): Ralitsa Simeonova-Ganeva,Kaloyan Ganev,Martin Ivanov / Language(s): English Issue: 1/2024

In this study, we consider real prices, real wages, real pensions, purchasing power, and consumption in Bulgaria during communism, transition, and EU integration. We focus on a range of essential goods representative of Bulgarian household consumption. We compile the corresponding data series based on official publications by the Bulgarian statistical authorities. The real values are computed using a unified index of consumer prices for all periods under consideration. We find that the significant increase in nominal incomes during communism, matched by administrative price controls, led to artificially high real wages and purchasing power. As this was achieved in an economy characterised by continuous shortages and accumulating inflationary pressures, we claim that the severe economic downturn and high inflation in the 1990s were inevitable. For transition, we point to the process of restoration of economic logic, the re-equilibration of markets, and the ensuing drop in real incomes as the main causes of purchasing power losses. We argue that this deterioration of real incomes manifests the price paid by society for decades of economic mismanagement. Concerning EU integration, we explain the rapidly increasing real incomes, purchasing power, and consumption with the development of the Bulgarian economy in those years, following the well-established principles of sound economic management. Notably, we demonstrate that at the end of the reviewed period, given the presence of real prices that were very close to their historical lows, real incomes and purchasing power surpassed communist-era peaks. This study contributes to the literature by providing new long term data on important economic indicators for Bulgaria. This paves the way for further research involving comparisons of the past and present economies.

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Преходни форми на стопански живот през ХVІІІ век в румелийските провинции на Османската империя: бариери и перспективи

Author(s): Krasimira Mutafova / Language(s): Bulgarian Issue: 1/2024

The reforms carried out in the military and fiscal system of the Ottoman Empire at the end of the 17th and 18th centuries, had a significant meaning for the changes in economic life and the establishment of transitional forms in the development of agriculture and the urban economy. All of them – mukâta’as, malikânes, waqfs, çiftliks –are known from the previous period as well, but acquired different dimensions and directions of development in the conditions of the 18th century. The research is focused on the widespread penetration of the iltizam system in various sectors of the economy in the 18th century, including in the structures of the Orthodox Church. On the example of published and unpublished Ottoman documents – mainly mufassil (detailed) defteris, annual income-expenditure statements, the so called suret, suret-i ruznamçe hakani, arzuhals, etc. – the study attempts to trace the role of the mukâta’as and the malikane system in the agrarian sector and the urban economy in the Rumeli provinces of the Ottoman Empire, respectively the degree of state intervention, the imposed barriers and the opportunities for economic development in perspective.

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Благотворителни фондации за кредитиране. Паричните вакъфи в османска България – разпространение и лимити

Author(s): Hristiyan Atanasov / Language(s): Bulgarian Issue: 1/2024

This article aims to survey Ottoman charitable foundations operating in the Bulgarian lands during the 18th and 19th centuries, with a particular focus on the so-called cash waqfs, which functioned as credit institutions. The research is based on near 100 waqfiyyas (waqfname) and other archival materials. The data have been statistically presented and analyzed in four tables that outline the general profile of these waqfs – detailing the origins of their assets, their founders, and their methods of operation. Waqf institutions are grouped and analyzed based on their monetary assets, interest rates, and the profits they managed (or failed) to generate. The study seeks to answer the question: why didn’t these monetary foundations evolve into modern banking institutions? Is the Islamic concept of “perpetuity” responsible for this limitation? Examples from various cities in Ottoman Bulgaria are provided, initiating the mapping of these institutions.

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Проблеми пред развитието на урбанизацията в българските земи под османска власт през ХІХ век (до 1878 година)

Author(s): Ventzislav Muchinov / Language(s): Bulgarian Issue: 1/2024

The article examines the main problems of the development of urbanization in the Bulgarian lands in the 19th century - of a political and administrative, economic, sanitary-hygienic, epidemic and urban planning nature. The efforts of the Ottoman authorities and the local population to deal with the problems, which hinder the normal functioning of socio-economic life in the Balkan provinces of the Ottoman Empire, are analyzed. As a result of these efforts, the living conditions in the cities in the Bulgarian lands have improved, their economic and demographic development has been stimulated and the process of urbanization in the region has been activated on the eve of the Liberation of Bulgaria.

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Държавният съвет и стопанското развитие на Княжество България (1882–1883)

Author(s): Kristiyan Mladenovski / Language(s): Bulgarian Issue: 1/2024

The role of the State Council for the economic development of the Principality of Bulgaria is a topic that still remains unexplored. With this article, the author aims to show the contribution of the Council to overcoming the economic barriers facing the country by analyzing and presenting conclusions about the adopted legislative acts and the discussed bills. The State Council adopts the “Law on Public Tenders”, “Public Administrative Regulations for the conclusion of contracts and the obligations imposed on the entrepreneur” and the “Law on Collections and Contributions”. The terms “entrepreneur” and “government procurement” are defined, which allows a number of infrastructure projects to be built. Synchronization between central and local government is improving. Mandatory documentation for tax payments allows better monitoring of tax collection. The bill for the promotion of industry presents the problems facing the development of the Bulgarian economy, such as higher interest rates in the Principality and high customs tariffs. It proposes a solution to these problems, such as the creation of industrial banks, assistance to small producers, giving priority to the production of paper, textiles, etc. Although the law was not adopted, the ideas later became the basis of protectionism in Bulgaria. The State Council is debating numerous laws that have been adopted by the Third Ordinary National Assembly, such as the “Law on Auctions, the Law on Vineyards”, “Land Tax and Alcoholic Beverages”, the “Law on the Processing and Extracting Opium Poppy” etc. In the end, the number of economic initiatives undertaken by the state councilors lead to the improvement of economic conditions and introduce good European practices into the Bulgarian legislative framework. This is happening in the conditions of a complex political situation, but it also shows that to overcome the economic barriers, synchronous work between all institutions is needed.

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Аграрният сектор в България и организационните реформи в земеделското министерство през 30-те години на ХХ век – насоки и функционални ефекти

Author(s): Rositsa Zlatinska,Sonia Georgieva / Language(s): Bulgarian Issue: 1/2024

The article presents and analyzes the role of the Ministry of Agriculture in solving the existing problems in the development of the agricultural sector in Bulgaria in the interwar period. Its important role is due to the traditional agrarian nature of the economy, as well as the dominance of the rural population in social stratification – essential features of Bulgarian capitalism throughout the 1878–to–1944 period. Since its establishment in 1911 and during the interwar period, the Ministry of agriculture and state property has proved to be a contributing factor in the administrative and management system of the country. Over the decades, the Ministry of Agriculture has gone through a good deal of gradual structural and organizational transformations, as well as name changes. However, in terms of its content and functional characteristics, it has always remained one of the main units in the system of state governance in Bulgaria, as an integral part of the executive branch.

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Комисионни и рушвети – скритите оръжия във външната търговия на Народна република България

Author(s): Nikolay Yanev / Language(s): Bulgarian Issue: 1/2024

Corruption has attracted the attention of researchers and experts as an obstacle to growth and a burden on public finances. Where the concerned mind sees a threat to good governance, the clever swindler finds an opportunity for profit. The managers of foreign trade in socialist Bulgaria are no exception. Behind the slogans of solidarity with Third World countries, state-owned enterprises that operate openly or covertly abroad deploy a wide network of corrupt dependencies to secure their interests through the generous distribution of “bribes” and “commissions”, two concepts that easily transform into each other. We find abundant documentary evidence of such practices in the court archive of the comprehensive case against the executives of the state-owned commercial enterprise “Texim”. The trial itself shows the contagious example of bribery, which from being a means of influence in foreign countries has settled into the organizational culture of the Bulgarian company, opening the door to various forms of abuse of office.

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Лимитите на растежа в контекста на екологичната трансформация на икономиката в ЕС и България

Author(s): Vanya Ivanova / Language(s): Bulgarian Issue: 1/2024

The use of natural resources, in particular material flows, is not only one of the main drivers of economic growth, but also leads to resource depletion and environmental problems. Existing infrastructure, economic models and technologies, together with established behaviours, keep the economy ‘locked in’ to the linear model. It operates in a one-way pattern of resource – production – consumption – waste. The life of resources in Europe is limited to a single cycle. Today’s economy throws away more and more of the materials we extract from nature, which are increasingly difficult to degrade but have a high residual value when reused. In order to achieve economic growth without increasing the quantitative consumption of mineral resources and without adverse effects on the environment, it is necessary to carry out a decoupling analysis that combines both resource decoupling and environmental impact decoupling. The attempts to overcome the limits to growth, which began in the 1970s, take on new nuances in the context of the environmental transformation of economies today. The aim of this study is to analyse the extent to which the process of decoupling growth from resource dependence is being realised in EU countries and in Bulgaria in particular. Based on a descriptive analysis of the dynamics of the indicators economic growth rate and resource productivity in the period 1980–2020, the results show an albeit slow and uneven positive trend in Europe and a significant lag in Bulgaria. In the face of rising prices and resource depletion, this is becoming an increasingly risky factor for business development. From an economic point of view, therefore, the interest in reducing these costs, using them more efficiently and optimising raw material flows is fully justified. The paper draws conclusions about the place of the circular economy in this process and points to some opportunities for deepening the processes of transition towards a resource–efficient and environmentally friendly economy.

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Динамика и конвергенция на производителността на труда в България към еврозоната: сравнителен анализ с останалите страни от Централна и Източна Европа

Author(s): Stela Raleva,Dimitar Zlatinov / Language(s): Bulgarian Issue: 1/2024

The paper provides an analysis of labour productivity dynamics in Bulgaria in 1970–2019 and assesses the convergence to the euro area in comparison with other CEE countries. Based on the data from Pen world table, we measure convergence by the deviations from euro area average productivity levels and by employing panel models of absolute β-convergence. The results show an increasing tendency in labour productivity, a decreasing trend in its growth rates, the existence of significant peculiarities and internal heterogeneity of the three distinct periods (the last two decades of socialism, the 1990s and the first two decades of the 21st century). It is proved that at the end of the first period Bulgaria was ahead of Romania, Poland and Estonia in terms of labour productivity, at the end of the second period – only of Romania, and in the third period it started to lag behind all other CEE countries. The strongest deterioration in Bulgaria’s relative position over time has been recorded vis-à-vis Romania, and the largest lag in the level by 2019 is vis-à-vis Poland. The results from the estimation of the β-convergence model at 1990 base year indicate the existence of a catching-up process for the countries as a whole and the absence of such a process for Bulgaria. In the 2000-based model, labour productivity in Bulgaria converges with the euro area, but least among all countries in the region. Compared to Hungary, Slovenia and Slovakia, this is a consequence of a lower starting base, compared to Romania – of lower growth rates, and compared to the other countries – of a combination of both.

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Динамика на пространствената концентрация на икономиката в България след 2007 година – възможности и бариери

Author(s): Nedko Minchev,Veneta Hristova,Ivan Stoyanov / Language(s): Bulgarian Issue: 1/2024

Bulgaria’s membership in the EU in 2007 is a turning point in our history. Following the slogan “Europe of the Regions”, the country has turned to seeking the right instruments for regional development and planning the spatial concentration of individual industries to meet common policies and standards in the Union. The complex contemporary socio-economic processes and dynamically changing development conditions impose some specific requirements on the scientific justification of political and purely economic decisions. This implies a good knowledge and proper use of the basic models for analyzing trends in the dynamics of the spatial concentration of economic activities and taking into account the characteristic features of the development of the territory concerned. Although more than 15 years have passed since our accession, the differences between the regions are widening. Moreover, Bulgaria is also home to the poorest region in the entire Union. By 2024, there is still a serious gap between the real and the desired picture in this direction. This paper seeks to address this problem through an in-depth statistical and economic study of the dynamics of economic concentration in the country since 2007, with the aim of tracing the dynamics of the spatial location of economic activities. The subject of the study is the spatial and sectoral concentration of enterprises in the country, and the object of study is enterprises and employees in the territory of the country in aggregate form by planning regions and type of activity carried out by sectors of the economy. Through the macro analysis carried out, the existing trends over the years are sought and outlined, and findings on the dynamics of the spatial concentration of the economy in Bulgaria are derived. A chronological approach is used and time constants and variables are identified. The chosen methodology allows to trace the evolution of these dynamics while identifying persistent favorable and/or unfavorable correlations and practices. The approach based on the past will indicate in which directions policy instruments supporting the development of regions should be focused. The results obtained show the systematic absence of national and regional policies to manage the processes of spatial concentration of economic resources in territorial terms.

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Водните бедствия като бариера пред развитието. По примера на Карлово в началото на XX век

Author(s): Aleksandar Zlatanov / Language(s): Bulgarian Issue: 1/2024

The socio-economic situation of the town of Karlovo and the surrounding area after 1878 was difficult, and the prospects for economic development were uncertain. The new economic realities and free competition accelerated the process of decline of the old crafts and livelihoods, while the local authorities and the central government failed to support the local craft and textile industries. The transition from proto-industrial to factory production proved unsuccessful in the first decades after 1878, despite isolated successful initiatives. A significant, but not sufficiently studied factor hindering the development of Karlovo and the region during this period were natural disasters, especially water-related ones. This paper will examine the consequences of water-related natural disasters that were a significant barrier to the economic development of Karlovo in the early 20th century. As will be seen, these processes were not isolated only around the Balkan Mountain, but occurred throughout Thrace, north-central and southwestern Bulgaria. In 1905 and 1910, two major water-related natural disasters occurred, causing considerable damage to the population and the underdeveloped economy of the town and the region. The paper traces how and why such devastating consequences occurred, and what measures were taken by local and central government to solve the problem? Were they successful or did vested interests and local power struggles prevailed?

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Пропуснатата възможност – заводът за автомобили Булгаррено в Пловдив

Author(s): Vidin Sukarev / Language(s): Bulgarian Issue: 1/2024

The study is based on the archival fund of the Bulgarrenault Automobile Factory in Plovdiv. Its establishment is part of the attempts of the technologically backward socialist countries to meet the growing demand for cars through cooperation with Western manufacturers. In scientific publications to date, little information is given about the factory and its production, which in some cases is inaccurate. In this regard, the chronology of the foundation and construction of the factory, the duration of the construction works, its area and number of personnel have been clarified. Attention is paid why and how the enterprise was opened in Plovdiv as well as a state-owned agricultural holding existed on its place earlier. Another little-known fact is that during the first six months, the assembly of cars was carried out on a temporary assembly line in Hall No. 10 of the International Fair in Plovdiv. Until the factory entered full operation at the end of 1967, cars were assembled using the SKD system, which has so far remained unnoticed. It was claimed that the cars were fitted using the CKD system. However, this happens after the factory is opened. Until then, cars were sent from France in sets of 10 and assembled on the temporary line. When the factory is operational, the sets start at 50 cars each. The demand is high, but the Bulgarian state does not support the production. For the entire period, 6,995 cars were produced. The factory, which costs about three million BGN, works far from its capacity and produces an average of 123 cars per month, which is almost a manufactory. The closing of the factory in 1976 after unsuccessful attempts Bulgarrenault to be replaced with camping trailers and gasoline engines, means a missing of valuable chance for development of a modern Bulgarian automotive industry.

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Przedawnienie roszczeń w dyrektywie 2023/970 a ochrona prawa pracownika do równego wynagrodzenia

Author(s): Krzysztof Kurosz,Małgorzata Kurzynoga / Language(s): Polish Issue: 22/2024

The article presents the position that laws on limitation periods are an important element of effective protection of an employee’s right to equal pay. This should be seen in the broader context of the European legislator’s desire to make laws on equal treatment more effective and to close the pay gap. Directive 2023/970 emphasises the right to information, and this premise logically means that the beginning of the limitation period requires that the employee be aware of the infringement or that the employee can be reasonably expected, in the applicable circumstances, to be aware of the infringement. Article 21 of Directive 2023/970 provides, inter alia, that limitation periods may not begin until the claimant is aware of, or can reasonably be expected to be aware of, the infringement. This provision builds on the existing case-law of the CJEU. We argue that despite the adoption of a very similar rule in the case-law of the Supreme Court, Article 21(1) of Directive 2023/970 needs to be implemented verbatim into Polish law. This is due to structure-related doubts about the liability regime for breaches of the principle of equal treatment in employment relationships. We accept that it is contractual in nature, but this does not preclude the adoption of a subjective model for enforceability of claims, characteristic of a different tort liability regime. The reason for this is the protection of an employee. The article also argues that intertemporal problems associated with a possible optional extension of protection (the limitation period does not commence during the employment relationship) can be solved by applying the Civil Code of 23 April 1964 accordingly.

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Голямата компенсационна сделка от 1934 г. и преодоляването на кризата в българската тютюнева индустрия

Author(s): Marco Dimitrov / Language(s): Bulgarian Issue: 6/2024

The Great Depression (World Economic Crisis 1929 – 1933) did not significantly affect Bulgarian industry. The crisis inflicted the greatest damage on the tobacco industry because it produces tobacco products exclusively for the foreign market. The article examines the way in which the Bulgarian state manages to deal with this crisis. This is mainly due to the measures carried out by the government of the People’s Bloc (1931 – 1934), which were supported and continued by the next cabinet of the Military Union and the “Union” Political Circle. These actions of the two governments, known in the literature as the “Great Compensation Deal”, represent a significant breakthrough in Bulgaria’s foreign trade, which almost froze during the crisis. The article makes a small contribution to the objective and unintended assessment of the so-called “Regime of the Nineteenth Stomach” and its place in Bulgarian economic history in the 1930s.

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Are there really any errors in the Austrian theory of welfare?

Author(s): Mateusz Czyżniewski / Language(s): English Issue: 76/2024

This text reviews David Megger’s 2021 book entitled Justice in Welfare Economics. Libertarianism and the Austrian School (in Polish: Sprawiedliwość w ekonomii dobrobytu, liberatarianizm i szkoła austriacka). The review takes a critical approach, highlighting the most significant aspects of the presented considerations and emphasising their uniqueness and complexity. I intend to extensively discuss the author’s theses concerning the modification of the fundamental claims of Austrian school representatives about justice and welfare, highlighting both their strengths and weaknesses.

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