"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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  STRATEGIC PLANNING OF SOCIAL SERVICES - CONDITIONS AND PROSPECTS

  The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the ... The purpose of this study is to evaluate the quality of regional strategies for the development of social services and to outline the main characteristics of their condition and prospects for development. The objects of study are the regional strategies for the development of social services in Bulgaria in the period 2016-2020. The subject of the study is the quality of the¬se strategies, in order to provide an opportunity for proactive policy in the social sector. Closely related to the defined goal are the research tasks, which are derived from the main research thesis, namely that the approach applied so far for strategic planning of social policies at the district level is characterized by significant weaknesses. They derive both from the regulatory and strategic framework and from the institutional organization and powers in terms of its formulation, implementation, monitoring, reporting, communication and updating. The applied research methods are standard for scientific research and include: content and GAP analysis of documents, benchmarking, critical analysis, method of analysis and synthesis, multicriteria evaluation by defined checklist, analysis of structures and temporal groupings. Induction and deduction have been used in formulating perspectives for the process of formulating social policies. Among the most important conclusions is the need to overcome the existing weaknesses in terms of the organization and institutionalization of the processes of providing social services and the creation of a working mechanism for their quality planning in dynamics.