"Scientific research" Almanac

More titles

• 

  LEGAL AND ORGANISATIONAL ASPECTS IN TERMS OF THE TAXATION OF NATURAL PERSONS’ INCOME DERIVED FROM AN ECONOMIC ACTIVITY

  The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income ... The present study provides a thorough and in-depth analysis of the legal regime of the taxation of natural persons’ income – in particular, derived from an economic activity, as contained in the Law on the taxation of natural persons and in the relevant provisions of the Law on corporate taxation concerning the taxation of natural persons’ income resulting from a commercial activity as sole traders. This study aims at considering the application in practice of the Law on the taxation of natural persons through the prism of economic development in our country, by raising certain points for discussion and suggesting possible improvements of the substantive and procedural legal rules for the taxation of income derived from an economic activity. The object of the analysis is the taxation of natural persons’ income derived from an economic activity in accordance with the provisions of the Law on the taxation of natural persons. The subject of this study is the legal regime and organisational issues which may arise in the context of the creation, modification and closure of fiscal legal relations in terms of the taxation of natural persons’ income derived from an economic activity. The research thesis which will be defended herein is that the improvement of the legal regime and the organisational aspects of the control of the taxation of natural persons’ income derived from an economic activity contribute to the increase in tax collectibility, the reduction in tax avoidance and the increase in the financial stability of economic actors.

• 

  VOLUNTEERISM IN BULGARIA – STATE, TRENDS AND PROSPECTS

  The objective of the study is to research the state and trends of volunteerism in our country and to outline the prospects for development. In this respect, the main tasks are as follows: to research and summarize the latest theoretical formulations and normative documents on the discussed topic; to present an objective analysis of the current ... The objective of the study is to research the state and trends of volunteerism in our country and to outline the prospects for development. In this respect, the main tasks are as follows: to research and summarize the latest theoretical formulations and normative documents on the discussed topic; to present an objective analysis of the current situation in Bulgaria regarding the existing perception of and attitude towards volunteerism; to carry out a survey among volunteers, which will shape up the profile of the Bulgarian volunteer and the parameters of the existing practice; to define the condi¬tions imposing the need for confirming volunteerism as an important element in overcoming the consequences of the financial and economic crisis and as a tool for social inclusion of disadvantaged groups. The main research thesis that is defended is that in our country volunteerism is acknowledged as a useful and significant activity for the European community, state and society, and it is expected to play an even more significant role in the support of important social systems of the European countries in the future. The survey we have carried out focuses on individuals who perform volunteer activities within volunteer organizations or individually. The state of volunteerism as a phenomenon is outlined and ideas and recommendations for its development in the new economic realities are formulated.

• 

  INTERNATIONALIZATION OF THE WINE INDUSTRY COMPANIES IN BULGARIA

  Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study ... Internationalization is a key indicator of the modern economic system. Researchers are trying to cover and analyze the occurring dynamics, but they do not always give an accurate answer and explanation of the issues that arise. In the wine industry the internationalization problems are many and are not sufficiently studied. The aim of the study is to highlight the internationalization prospects for wine companies in our country. The research tasks are to study the practice of internationalization, its form of manifestation in companies of the wine industry in Bulgaria and evaluate the factors affecting the companies in the industry in the process of internationalization. The main research thesis is that internationalization in the wine industry can be seen as a historically formed process that is still evolving and that shows stability over time. It is imposed through various forms of manifestation, the knowledge of which leads to increased competitiveness and success based on gained experience and knowledge. The study reveals the importance of internationalization in the wine industry for the development of the Bulgarian economy. The theoretical formulations clarifying this process are studied and the results of an empirical study carried out in the wine industry are presented.