"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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  RESEARCH ON THE IMPORTANCE OF WINE TOURISM FOR THE SUSTAINABLE DEVELOPMENT OF REGIONAL WINE PRODUCTION AREAS IN BULGARIA (DANUBE AND THRACIAN)

  The goal of the study is to explore the role of wine tourism in the sustainable regional development of the North (Danube) and South (Thracian) wine-growing regions. The tasks are related to: studying the attitudes of the local business offering wine tourism to the policies and instruments for its development, its competitive potential and ... The goal of the study is to explore the role of wine tourism in the sustainable regional development of the North (Danube) and South (Thracian) wine-growing regions. The tasks are related to: studying the attitudes of the local business offering wine tourism to the policies and instruments for its development, its competitive potential and importance for sustainable regional development; analysis of the wine tourism product, according to the outlined regional specifics of the studied areas; defining specific recommendations and measures to promote the role of wine tourism as a highly competitive product attracting solvent customers with recognized social and cultural status and bringing high added value to the local community and regional development. The thesis is that Wine Tourism, as a rapidly growing branch of modern economy, can significantly contribute to sustainable regional development by helping to increase the recognition and validation of regional product brands, increase entrepreneurial, investment and tourist interests in a certain destination and promote its positive image on the international and domestic market. The results of the quantitative analysis of wine producers' attitudes towards the policy of development of wine tourism in Bulgaria have been summarized in the study. In order to solve the problems that have been identified, specific recommendations and measures have been developed to support the sustainable development of the wine-growing regions under study.

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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.