"Scientific research" Almanac

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  FISCAL CONSOLIDATION IN THE EUROPEAN UNION - NEED AND/OR CHALLENGE

  This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, ... This study examines the processes of harmonization of tax systems and double taxation avoidance problems within the European Union, with the understanding that tax harmonization is essential for the efficiency of the common economic policy within the European Community. It gives an overview of the dynamics and integration proc¬esses within the EU, the harmonization specifics related to direct and indirect taxation and the need for double taxation avoidance within the EU. This scientific study traces the sequence of processes involved in searching for practical recommendations when making decisions in the area of fiscal policy by the Member States, aimed at building a common European space.

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  THE BRAND – A CATALYST FOR SMART AND SUSTAINABLE REGION GROWTH

  The study focuses on the relation between the successful branding process and the achievement of sustainable and smart regional growth. The main objective of the project is to analyze the conditions for smart and sustainable growth in the region in the light of the branding process. The specific tasks of the study are: studying the evolution of ... The study focuses on the relation between the successful branding process and the achievement of sustainable and smart regional growth. The main objective of the project is to analyze the conditions for smart and sustainable growth in the region in the light of the branding process. The specific tasks of the study are: studying the evolution of the economic growth concept with a focus on the relationship between sustainable and smart growth; studying the branding process in the context of sustainable and smart growth; studying the consumer attitudes towards regional brands, objects of the survey; analysizing the prerequisites for achieving smart and sustainable regional growth in the context of the branding process. The main thesis statement is that the brand as a factor for smart and sustainable growth is an applicable idea in the present-day economic reality in Bulgaria. The results of the project are designed to outline the strategic paths of development for achieving smart and sustainable growth. A specialized website has been developed, which will facilitate and deepen the network partnership in exchanging experience on the implementation of good innovative and investment practices in the sphere of regional branding process.

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  RESEARCH ON THE CAPACITY OF DISTRICT ADMINISTRATIONS IN BULGARIA

  The purpose of this study is to present the results of a research conducted on the administrative capacity of district administrations in Bulgaria. The object of the study is the internal organizational functioning of district administrations in terms of the concept of continuously improving the work processes and increasing the administrative ... The purpose of this study is to present the results of a research conducted on the administrative capacity of district administrations in Bulgaria. The object of the study is the internal organizational functioning of district administrations in terms of the concept of continuously improving the work processes and increasing the administrative capacity. The study is based on an objective methodology developed by the team of authors, which includes a multicriterial system for administrative capacity assessment. The results obtained are a basis for presenting some best practices and making recommendations for future activities aimed at setting standards for quality and efficiency of the processes in these territorial structures. The main research thesis is that Bulgarian public sector has a significant potential for improvement and standardization of its internal organizational processes, which in the long term affects not only the quality of the public services provided, but also the district development.