"Scientific research" Almanac

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  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.

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  IMPACT OF THE SCHEME FOR CO-FINANCING INSURANCE PREMIUMS ON THE DEVELOPMENT OF AGRICULTURAL INSURANCE IN BULGARIA

  This study presents the results of an empirical research conducted in 2015 on the impact of the scheme for co-financing insurance premiums on the development of agricultural insurance in Bulgaria. The main objective is to study the impact of the scheme for co-financing insurance premiums of farmers on the development of agricultural insurance in ... This study presents the results of an empirical research conducted in 2015 on the impact of the scheme for co-financing insurance premiums on the development of agricultural insurance in Bulgaria. The main objective is to study the impact of the scheme for co-financing insurance premiums of farmers on the development of agricultural insurance in Bulgaria. The thesis statement is that subsidizing farmers through co-financing insurance premiums, which is part of the Common Agricultural Policy of the European Union, changes the ways of offering agricultural insurance, streamlines the services offered to farmers using insurance, improves the communication between companies and farmers and facilitates the search for information and the purchase of agricultural insurance by farmers. Balanced subsidizing of insurance premiums will lead to an increase in the development of the insurance companies and the market as a whole, and hence to achieving their strategic goals successfully. The thesis statement is proved by solving the following major tasks: - the data showing the state of agricultural insurance in Bulgaria is systematized and analyzed; - the dynamics of the development of agricultural insurance for the period after the introduction of the scheme for co-financing insurance premiums is studied; - the expected benefits to farmers, insurance companies and the state from continuing and expanding the scope of the scheme for co-financing insurance premiums are highlighted. It was found that more and more farmers show interest in the scheme for co-financing insurance premiums and benefit from it. As a result, the scope of agricultural insurance increases substantially.

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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.