"Scientific research" Almanac

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  OPPORTUNITIES FOR OPTIMIZING THE REGIME OF PAYMENTS FROM THE STATUTORY PENSION INSURANCE FOR DISABILITY IN BULGARIA

  An attempt has been made to argue the thesis that in the conditions of an unfolding system of social payments and coordinated institutional interaction within the framework of social protection, there is a need to rethink the social philosophy of disability benefits provided by the statutory pension insurance. The study of opportunities for ... An attempt has been made to argue the thesis that in the conditions of an unfolding system of social payments and coordinated institutional interaction within the framework of social protection, there is a need to rethink the social philosophy of disability benefits provided by the statutory pension insurance. The study of opportunities for development of the organizational framework of public pensions for labour activity in case of disability, in the context of the systemic nature of social payments in Bulgaria, is also the main aim of the research, in the connection with which the following specific tasks are set: study of the theoretical and methodological aspects of social security and social protection systems in modern society; study of the practical and applied aspects of social security and social protection systems in modern society; study of the specifics of disability protection in the context of risk differentiation of social protection systems; study of the national identity and the social insurance profile of the disability protection in Bulgaria and assessment of the need and opportunities for development of the organizational framework of payments from the statutory pension insurance for disability in Bulgaria. The results of the research enable to outline guidelines for optimizing the organizational framework of payments from the statutory pension insurance for disability in Bulgaria with the potential to increase the level of pensions within the available resources.

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  RESEARCH OF THE ATTITUDE TOWARDS ENTREPRENEURSHIP AND THE ATTITUDE TO START OWN BUSINESS OF THE STUDENTS FROM D. A. TSENOV ACADEMY OF ECONOMICS (SVISHTOV), UNWE (SOFIA) AND UE (VARNA)

  The aim of the study is based on the results of an empirical study to establish the contemporary dimensions of entrepreneurial behaviour of students studying at Tsenov Academy of Economics (Svishtov), UNWE (Sofia) and UE (Varna), on the basis of which to identify obstacles and opportunities to stimulate entrepreneurial behaviour of young people in ... The aim of the study is based on the results of an empirical study to establish the contemporary dimensions of entrepreneurial behaviour of students studying at Tsenov Academy of Economics (Svishtov), UNWE (Sofia) and UE (Varna), on the basis of which to identify obstacles and opportunities to stimulate entrepreneurial behaviour of young people in Bulgaria. To achieve this goal, several tasks are formulated: First. Survey of the opinion of the students from Tsenov Academy of Economics (Svishtov), UNWE (Sofia) and UE (Varna). Second. Establishing the main parameters of entrepreneurial intentions and behaviour of students from the three universities. Third. Identification of obstacles and opportunities for increasing the entrepreneurial activity of young people. The main research thesis, which is defended, is by identifying the parameters of entrepreneurial intentions and behaviour of students, as well as their educational and qualification characteristics, to assist in increasing the correspondence between available and necessary entrepreneurial knowledge and to create opportunities for the formation of an educational environment aimed at stimulating the entrepreneurial activity of young people. Based on the research, the following main results have been achieved: the opinion of the respondents has been studied, the parameters of the entrepreneurial intentions and behaviour of the students have been established, the obstacles and opportunities for increasing the entrepreneurial activity of the students have been identified.

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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.