"Scientific research" Almanac

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  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.

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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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  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.