"Scientific research" Almanac

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  THE ROLE OF FISCAL AND MACROPRUDENTIAL POLICY OF THE EUROPEAN UNION IN THE CRISIS AND POSTCRISIS PERIOD

  The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to ... The paper focuses on the principles underlying the application of the instruments of fiscal and macro-prudential policy to overcome negative effects in crisis periods. The aim is to explore the instruments of fiscal and macro-prudential policy applied in the Member States of the European Union both in the crisis and the post-crisis periods and to analyze their effects. The study involves the application of methods of analysis and synthesis, comparison and statistical techniques for analysis and evaluation. The study of the implemented measures found significant changes in tax policies, with a trend of increasing indirect taxes and reducing the tax burden on labour and capital, to stimulate demand and expand the opportunities for consumption by individuals and to stimulate investment by businesses in the post-crisis period. In macro-prudential policy we may conclude that the implemented reforms are projection and consequence of the reforms implemented by the EU to regulate financial markets and ensure financial stability in the community

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  RESEARCH ON THE PROCESSES OF INTEGRATION AND DIFFERENTIATION IN THE EUROPEAN UNION

  The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of ... The international regional integration and the processes taking place at the economic formations have been the subject of numerous economic, political and sociological studies since the 1950s. The core question that arises, in this regard, is if there can be noticed occurrence of processes, contradictory to the integration – processes of differentiation and disintegration. The purpose of the study is to examine the processes of integration and differentiation within the European Union and the factors for their occurrence and development. The paper presents an analysis of the European integration process as well as a study on the factors, influencing the stability in the EU. Analyzed are the foreign trade flows of a group of Eastern European countries that are EU members – Lithuania, Latvia, Estonia, Bulgaria, Romania, Slovakia, Slovenia, Poland, Czech Republic, Hungary and Croatia. The direction of the foreign trade connections of these countries with countries within the EU, as well as with non-EU countries, is examined as a factor for development of differentiation in the EU. The paper argues that the redirection of foreign trade flows from a group of certain Eastern European countries that are EU Member States, to non-EU countries, could be examined as a factor for the occurrence of processes of differentiation within the EU

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  APPLIED MODEL FOR ACCOUNTING ANALYSIS OF BUDGETARY ORGANIZATIONS

  The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of ... The regulatory principles for legality, appropriateness, effectiveness, efficiency and economy of public spending require theoretically sound and practically applicable solutions of some specific problems. A crucial role within this process is played by the opportunities for implementation and use of accounting analysis tools for evaluation of results and identification of opportunities for implementation of optimization models for public organizations. Such models are approbated in compliance with the principles of sustainability and transparency of public expenditures of funds from the state budget, the budgets of ministries and agencies, funds extended by the European Union and other international organizations and grant programs. The object of the scientific study is the activity of public sector’s organizations in Bulgaria. The main purpose is to present the theoretical interpretation and practical study of the tools of accounting analysis as a model for optimizing the activity of budgetary organizations