"Scientific research" Almanac

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  THE SYSTEMS FOR FINANCIAL MANAGEMENT AND CONTROL IN THE BULGARIAN MUNICIPALITIES - STATE AND PROSPECTS

  The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are ... The aim of this paper is to present the results of an empirical study on the practice of Bulgarian municipalities in the implementation of the financial management and control systems (FMCS) and provide guidelines for future development and improvement of these systems. The tasks that have been performed in order to achieve the objectives are the following: 1. Survey and analysis of the operation and condition of the FMCS in the municipalities in Bulgaria. 2. Evaluation and summary of the results of the empirical study. 3. Presentation of some possibilities for automating the processes through software applications. 4. Presentation of the new moments in the development of the internal control and the FMCS in Bulgaria. The object of the study is the FMCS in the Bulgarian municipalities and their role in achieving the objectives of the municipal administrations. The subject of research is the existing practice of implementation of the FMCS in the municipalities and their role in achieving the strategic and operational objectives of administrations. The main research thesis is that municipal administrations in Bulgaria have untapped potential for improving the state of FMCS, which will significantly improve the effectiveness, efficiency and relevance of the public sector processes. The results of the study can serve as a starting point for improving the public sector systems. The methods that have been used to study the practice of applying the FMCS and the documents defining the legal and methodological framework are the following: content analysis of documents, comparative analysis, deduction and induction, various methods of statistical analysis.

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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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  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.