"Scientific research" Almanac

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  THE EUROPEAN TRANSITION TO A CIRCULAR ECONOMY - APPLICATION IN BULGARIA

  Attempts to build economic systems without harmful emissions and waste for the environment have been made since the XX century, but only in the last decade they began to be used more widely due to the negative effects of large-scale industrial production model. The current century further develops this model with the idea of a circular economy, ... Attempts to build economic systems without harmful emissions and waste for the environment have been made since the XX century, but only in the last decade they began to be used more widely due to the negative effects of large-scale industrial production model. The current century further develops this model with the idea of a circular economy, which provides for the long-term use of equipment and infrastructure, thus increasing the effect of resource use. And although the topic of the circular economy is very relevant and exploited in research outside our country, in our economy these ideas are spread and considered more sparingly. Therefore, we believe that the current study sheds light primarily on those aspects of the circular economy that affect our national economy. The aim of the study is to examine good European practices in the field of the circular economy, aimed at creating a closed-cycle production system, minimizing the use of resources and the creation of waste, pollution and carbon emissions. A system of indicators for the implementation of the circular economy has been established, which is structured in accordance with the main criteria according to the policy framework for the transition to a circular economy in the EU. Thus, the proposed system for evaluating the application of the principles of the circular economy in specific industries and sectors can be used to analyze the activities of Bulgarian and foreign companies from the EU.

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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.