"Scientific research" Almanac

More titles

• 

  CURRENT STATE, PROBLEMS AND DEVELOPMENT PROSPECTS FOR ENTREPRENEURSHIP IN THE SPHERE OF TOURISM IN BULGARIA

  The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of ... The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of entrepreneurship in the sector of tourism in Bulgaria; to outline the existing problems and the prospects for development of entrepreneurial tourism business, which facilitate the promotion of Bulgaria as a tourist destination with numerous natural and anthropogenic features that favour the development of different types of tourism. The main research thesis, which is being defended, is that the increase in the entrepreneurial activity in the field of tourism in Bulgaria is essential for the stability and the sustainable development of the tourism market. This offers long-term benefits to all interested parties (the entrepreneurs, the state, the tourists and the local communities). A survey questionnaire has been administered in order to collect data from hoteliers, restaurateurs and tour operators, located in the municipalities of Primorsko, Velingrad and V. Tarnovo, offering various tourism resources. All the research tasks have been achieved, namely: the specifics of entrepreneurship in the field of tourism have been highlighted, the main problems and prospects have been found, a profile of an entrepreneur in the tourism sector in the municipalities under review has been outlined.

• 

  CORPORATE SOCIAL RESPONSIBILITY REPORTING

  The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of ... The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of the United Nations Global Compact and the Global Reporting Initiative. The realiza-tion of the research objective encompasses the following tasks: research and analysis of the existing theoretical aspects and practical dimensions of the reporting of corpo-rate social responsibility and social reports; exploring and analysing the communiqués of the progress of the UN Global Compact and the Reporting Guidelines developed by the Global Reporting Initiative; analysing and assessing the extent to which Bulgarian enterprises integrate corporate social responsibility reporting into their management systems by implementing globally validated structures. The fundamental research the-sis that is being defended is that a very small share of Bulgarian enterprises reports their corporate social responsibility using the communiqués of the progress of the UN Global Compact and the Global Reporting Initiative Reporting Guidelines. The results of the empirical research of the three largest social report databases (the Corporate Register, the UN Global Compact and the Global Reporting Initiative) prove the assumed thesis and identify the existence of significant problems with the reporting of corporate social responsibility by Bulgarian business organizations.

• 

  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.