"Scientific research" Almanac

More titles

• 

  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.

• 

  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.

• 

  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.