"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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  ADMINISTRATIVE CAPACITY OF THE EXECUTIVE AUTHORITY

  The purpose of this study is to examine and critically analyze the concepts, sys¬tems and tools for building administrative capacity and good governance, as well as to present separate aspects of an empirical survey results on the capacity of the executive authority in Bulgaria. The objectives of the survey are: 1) to outline the concepts, ... The purpose of this study is to examine and critically analyze the concepts, sys¬tems and tools for building administrative capacity and good governance, as well as to present separate aspects of an empirical survey results on the capacity of the executive authority in Bulgaria. The objectives of the survey are: 1) to outline the concepts, prin¬ciples and trends in the development of modernization of administration and good gov¬ernance as key objectives in improving administrative capacity; 2) defining and critical analysis of concepts and models for administrative capacity; 3) Assessment of one of the aspects of capacity - the working processes in the executive authority in Bulgaria. Research thesis: Explaining the terminology, concepts and performance patterns of the executive authority will contribute to the development of adequate tools for assessment and self-assessment of the capacity of the administrations, which in the long run will help the improving the public services quality. As a result of the survey, the main notions and problems related to the con-cepts, systems and tools for administrative capacity building and good governance were defined and analyzed as a basis for development of a methodology for assessing the capacity of the administration of the executive authority; key challenges related to the work processes in the administration are displayed and recommendations are made to overcome them.

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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.