"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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  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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  CURRENT STATE, PROBLEMS AND DEVELOPMENT PROSPECTS FOR ENTREPRENEURSHIP IN THE SPHERE OF TOURISM IN BULGARIA

  The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of ... The entrepreneurial activity can thrive in all spheres and sectors of the economy but tourism sector is of particular importance. Entrepreneurial activity in tourism is determined by the availability of suitable conditions for the development of the tourism business. Thus, the objective of the research is to study empirically the current state of entrepreneurship in the sector of tourism in Bulgaria; to outline the existing problems and the prospects for development of entrepreneurial tourism business, which facilitate the promotion of Bulgaria as a tourist destination with numerous natural and anthropogenic features that favour the development of different types of tourism. The main research thesis, which is being defended, is that the increase in the entrepreneurial activity in the field of tourism in Bulgaria is essential for the stability and the sustainable development of the tourism market. This offers long-term benefits to all interested parties (the entrepreneurs, the state, the tourists and the local communities). A survey questionnaire has been administered in order to collect data from hoteliers, restaurateurs and tour operators, located in the municipalities of Primorsko, Velingrad and V. Tarnovo, offering various tourism resources. All the research tasks have been achieved, namely: the specifics of entrepreneurship in the field of tourism have been highlighted, the main problems and prospects have been found, a profile of an entrepreneur in the tourism sector in the municipalities under review has been outlined.