"Scientific research" Almanac

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  FISCAL POSITION OF MUNICIPALITIES IN TERMS OF PUBLIC SECTOR DECENTRALIZATION - CONTEMPORARY PROBLEMS AND GROWTH OPPORTUNITIES

  This scientific paper focuses on the issues of local finances and the permanent seeking of mechanisms for expanding the authorities of local governments, exploring the approach of transferring fiscal revenues to local budgets. The study aims to examine the state of local finances and decentralization in the public sector in Bulgaria, incl. of ... This scientific paper focuses on the issues of local finances and the permanent seeking of mechanisms for expanding the authorities of local governments, exploring the approach of transferring fiscal revenues to local budgets. The study aims to examine the state of local finances and decentralization in the public sector in Bulgaria, incl. of individual units of local government, and to test the impact of the proposed reform on the transfer of tax revenues on the fiscal position of municipalities in the context of ongoing processes of decentralization in the public sector. The author focuses on the thesis that the implementation of tax reform in the direction of transferring a certain part of the personal income tax to each local government unit will result in increasing its fiscal position, therefore, to increase opportunities a significant part of existing problems to be solved in a timely manner „on the spot“, until a higher degree of fiscal decentralization is achieved and its indicators are brought closer to the European average. As a result, specific correlations regarding the state of the budget indicators and financial independence for each of the 265 municipalities in Bulgaria have been identified and specific measures to achieve better results in the future are proposed. It is also analysed the effect of applying the hypothesis for transferring twenty per cent of the budget revenues from the personal income tax to the subsector „Local self-government“ and on that basis some recommendations have been suggested.

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  STATISTICAL DIMENSIONS OF REGIONAL DIFFERENCES AND INEQUALITIES BETWEEN NORTH AND SOUTH BULGARIA

  Nowadays, the implemented regional policy is invariably related to adopting a certain concept and setting specific goals to limit the economic, social and demographic differences in the country. The present paper is a theoretical and applied study. The theoretical problems are related to the demographic, social and economic processes as objects of ... Nowadays, the implemented regional policy is invariably related to adopting a certain concept and setting specific goals to limit the economic, social and demographic differences in the country. The present paper is a theoretical and applied study. The theoretical problems are related to the demographic, social and economic processes as objects of statistical study of the NUTS 2 regions of North and South Bulgaria for the period 2004-2018. The applied aspect of the study is a thorough analysis of the economic, social and demographic situation of North and South Bulgaria. The purpose of this study is to theoretically justify and empirically estimate the regularities in the demographic, social and economic situation of North and South Bulgaria and to identify the regional differences and inequalities based on a statistical analysis of the dynamics, structure and their factor determination. To achieve this goal, the following main tasks are performed: characterizing the nature and theoretical concepts of inequality; presenting the methodology of the statistical survey of the regional differences between North and South Bulgaria; identifying the regularities in the demographic, social and economic development of North and South Bulgaria; classifying the areas according to their geographical location using discriminant analysis. The research thesis advocated by the authors and confirmed by the results is that improving the functional and spatial connectivity between the regions in North and South Bulgaria will lead to reducing the economic, social and demographic differences and inequalities between them.

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  INTEGRATED REPORTING IN THE MANAGEMENT OF ENTERPRISES IN BULGARIA

  The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The ... The concept of integrated reporting is relatively new for the practice of enterprises both nationally and internationally. The fact that the Integrated Reporting Committee was established in 2010, which issued the International Integrated Accounting Framework in 2013, is indicative that the concept of integrated reporting is relatively new. The essence of this paradigm is to cover the impact not only of phenomena and processes measurable by monetary equivalent, but mainly of events with indirect financial effects, which, however, are crucial for the future development and stability of enterprises. The object of research in this publication is the application of integrated reporting in the practice of enterprises in the non-financial, banking and public sectors in our country. The subject of the study includes the practices related to the disclosure of information from the integrated reporting in the annual reports of the enterprises from the economic sectors indicated in the object of the study. The main goal is on the basis of theoretical studies of the specialized literature and research of practice related to the integrated reporting of enterprises from different sectors of the economy in Bulgaria, to outline the problems and to bring possible solutions to improve the quality of reporting information.