"Scientific research" Almanac

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  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.

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  BUSINESS INTELLIGENCE SYSTEM ADOPTION IN A HIGHER EDUCATIONAL INSTITUTION

  The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework ... The basic idea of the research is inspired by the vivid controversy about the quality of higher education and the unsatisfying position of the Bulgarian higher educational institutions in the international and European charts. However, there is free potential for better institutional management of the educational institutions within the framework of the autonomy secured by law. This potential can be found in the presence of large datasets. Intelligence systems need to be established in the universities in order to have systematic and automatic integration, data processing and analysis of these large datasets. The objective of the research is to present the capabilities of the business intelligence system that has been developed and established at the D. A. Tsenov Academy of Economics, Svishtov. Such system would dramatically increase the capacity of the academic leaderships for taking prompt, informed, well-grounded and proactive governing decisions – to be more adequate regarding the more and more dynamic and rival educational environment, as well as the rapidly changing learning needs of the students.

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  OPPORTUNITIES FOR CREATING PRACTICAL INNOVATION STRATEGIES IN BULGARIAN AGRARIAN BUSINESSES

  The study aims to evaluate the development opportunities of the strategic innovation potential of agrarian businesses, as a major factor in improving their competitiveness. In this context the following tasks are set: identifying barriers in the implementation of innovation as a means to increase competitiveness of Bulgarian agrarian businesses; ... The study aims to evaluate the development opportunities of the strategic innovation potential of agrarian businesses, as a major factor in improving their competitiveness. In this context the following tasks are set: identifying barriers in the implementation of innovation as a means to increase competitiveness of Bulgarian agrarian businesses; studying and evaluating the innovation potential in agrarian business on the example of the North Central Region; analyzing and assessing the readiness of agrarian businesses from the North Central Region to apply and develop innovations; outlining the possible strategies for developing the innovation potential of the respondents. The main thesis of the study is that because of the very specific nature of the agricultural sector production the competitiveness of agrarian businesses is highly dependent on the implemented innovation and innovation strategies. The study highlights the following conclusions/results: increasing the innovation potential of agrarian businesses is a factor to improve their competitiveness; in Bulgarian agribusinesses the focus is still inside the business structure and very rarely is directed outside to consumers and market demand; the prevailing sole proprietorships in agribusiness and reconciling the functions of owner and manager lead to underestimation of the need for a strategic approach to achieving long-term objectives; besides, a significant part of them do not set long-term goals.