"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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  THE INFLUENCE OF LEGALLY REGULATED TRAININGS ON THE PROFESSIONAL DEVELOPMENT OF INSURANCE BROKERS’ EMPLOYEES

  Insurance brokers are the preferred intermediary by consumers of insurance services in Bulgaria and their importance is constantly increasing. To ensure the necessary level of professional knowledge and skills, regulatory requirements for continuous professional training and development of the insurance brokers’ employees engaged in the ... Insurance brokers are the preferred intermediary by consumers of insurance services in Bulgaria and their importance is constantly increasing. To ensure the necessary level of professional knowledge and skills, regulatory requirements for continuous professional training and development of the insurance brokers’ employees engaged in the distribution of insurance products were introduced at the end of 2018 in Bulgaria. The purpose of this scientific research is to assess the impact of introductory training on the professional development of insurance brokers’ employees directly involved in the distribution of insurance products and to outline guidelines for conducting the legally required annual continuing trainings. To achieve this goal, the following tasks have been formulated: study of the importance of insurance brokers for the development of Bulgarian insurance market; outlining the preconditions for introduction of obligatory professional training of the insurance brokers’ employees, directly engaged in the distribution of insurance products; assessment of the satisfaction of insurance brokers’ employees from the introductory training conducted in 2019; outlining the guidelines for conducting continuing trainings for insurance brokers’ employees. The research thesis is that the continuous process of professional training and development of insurance brokers’ employees is a prerequisite for improving the quality of intermediary services, effective protection of insurance services consumers, sustainable development and reliability of the insurance market.