"Scientific research" Almanac

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  MODERN ASPECTS OF TAX PROCESSES AND CONTROL

  The research examines the main procedures in the tax control process: registration, declaration, establishment, collection, provision and appeal. The provisions of the substantive and procedural tax-insurance normative acts have been examined. The theoretical formulations and practical problems of the tax officers (revenue authorities and public ... The research examines the main procedures in the tax control process: registration, declaration, establishment, collection, provision and appeal. The provisions of the substantive and procedural tax-insurance normative acts have been examined. The theoretical formulations and practical problems of the tax officers (revenue authorities and public executors) and the taxable natural and legal persons have been investigated. Two main accents - both theoretical and practical - are laid. The first is concerned with questions about the nature and specificity of tax control procedures. Variants are offered for their development and improvement, according to the specific conditions of application. The second is aimed at the practical applicability of the main tax procedures and identifying the possible difficulties in their implementation by the participants in the tax control process. On the basis of a survey carried out, analyzes are carried out and conclusions are drawn on improving the procedural tax control. The study is aimed at identifying problems in the content and implementation of tax procedures. This allows for the identification of impact measures that will lead to greater clarity, directness, speed, accuracy, professional adequacy and competence in the participation of the active and passive tax subjects. Qualitative communication between tax officers (revenue authorities and public executors) and taxable individuals and legal entities can lead to saving time, material and financial resources.

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  YOUTH, UNIVERSITIES AND BUSINESS – KEY PARTNERS IN ACHIEVING THE GLOBAL SUSTAINABLE DEVELOPMENT GOALS

  Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for ... Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for global action and affects all countries’ internal policies. World forums in 2016 stated that Global Sustainable Development Goals are not recognized by all stakeholders. The defined sustainable development goals and the related targets balance three dimensions – environmental, social and economic in areas such as poverty, inequality, food security, health, sustainable consumption and production, economic growth, employment, infrastructure, nature utilization, climate, as well as gender equality, peaceful and inclusive societies. Education plays a vital role in implementing the Global Sustainable Development Goals by 2030 (Goal 4). Universities are becoming powerful centres that provide young people with knowledge, skills and competence to be responsible leaders in the future. Educational and scientific centers are becoming incubators of ‘knowledge’ that is necessary for the creation of innovations, which are to be implemented by businesses. In response to the social, economic, environmental and managerial challenges facing the society, the research team focused on the key partnerships in the ‘Youth – Universities – Businesses’ triad as an instrument for the implementation of the Global Sustainable Development Goals.

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  MECHANISMS FOR MANAGEMENT AND CONTROL OF PUBLIC-PRIVATE PARTNERSHIPS

  Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public ... Over the last decade, the model of public-private partnerships (PPP) has been increasingly used in a number of countries. The reason for this is the insufficient public resources for the purposes of modernizing infrastructure. In this respect, it is essential to attract private capital in order to implement large-scale projects and provide public services. The aim of this study is to analyze the existing mechanisms for management and audit of PPPs as a way of higher return on investment and effective utilization of funds, a way of improving financial management and economic development in our country. Òhe object of the study is focused on the existing mechanisms for the management and audit of PPPs. The study defends the notion that PPPs have not been not used sufficiently in the Republic of Bulgaria as a way of providing the necessary financing and taking risks by the private investor in respect of provision of quality public services, with one of the reasons being the absence of adequate mechanisms for management and audit. The tasks that have been set in the study are the following: analysis of the legal framework; consideration of the role of PPPs in the economy; analysis of the management mechanisms on a national and local level; consideration of the specifics of internal audit of PPPs; analysis of the scope of external audit and internal audit of PPPs. The study makes a comprehensive analysis of the issues, while identifying the disadvantages of PPPs, with the aim of eliminating them in the future.