"Scientific research" Almanac

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  TAX POLICY CHALLENGES AS AN ECONOMIC GROWTH FACTOR

  The objectively imposed presence of taxes in government budget plans shows that it's a phenomenon that was and remains the basis for the performance of state functions. All physical and legal entities, regardless of what positions they occupy in the administrative and economic structures of society, conform their behaviour and estimates for the ... The objectively imposed presence of taxes in government budget plans shows that it's a phenomenon that was and remains the basis for the performance of state functions. All physical and legal entities, regardless of what positions they occupy in the administrative and economic structures of society, conform their behaviour and estimates for the future to the on-going state tax policy. The tax policy is objectively related to the production and process of money distribution and reasonably affects the final results of each business and respectively, economic growth. Tax policy is an instrument of the economic growth, which can solve financial, economic and social problems in the process of both collecting government revenue and spending it.

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  ASPECTS OF THE INTERACTION AMONG FINANCIAL CONTROL INSTITUTIONS IN THE PUBLIC SECTOR OF THE REPUBLIC OF BULGARIA

  There are several control institutions in Bulgaria whose common subject is public finance. These are the Bulgarian National Audit Office, the Public Financial Inspection Agency, and the Internal Audit Directorate. The fact that these bodies have a common subject of control implies uniformity of the control they exercise as well as the ... There are several control institutions in Bulgaria whose common subject is public finance. These are the Bulgarian National Audit Office, the Public Financial Inspection Agency, and the Internal Audit Directorate. The fact that these bodies have a common subject of control implies uniformity of the control they exercise as well as the establishment of certain interrelations among them and the coordination of the control procedures they apply. Surveys conducted so far indicate that despite the agreements which these control institutions have signed, there is rather weak cooperation among them in practice. In addition, the volume of information they exchange before initiating control operations is fairly small, which results in duplicating the activities performed in entities which are subject to control. Hence, the lack of coordination and interaction leads to increased costs of financial audit in the public sector and diminish its efficiency. It is therefore necessary to reorganize the communication among bodies engaged in public finance control.

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  DEBT AND MACROECONOMIC VARIABLES IN THE CONTEXT OF THE “EUROPE 2020” STRATEGY

  Theoretical formulations about the nature, characteristics and directions of influence of government debt and government deficits on the main macroeconomic variables are clarified. The size, dynamics and maintenance of all financial obligations undertaken by and on behalf of the state, representing the obligation of the state, covering internal ... Theoretical formulations about the nature, characteristics and directions of influence of government debt and government deficits on the main macroeconomic variables are clarified. The size, dynamics and maintenance of all financial obligations undertaken by and on behalf of the state, representing the obligation of the state, covering internal and external debt are analysed. The dynamics and trends of change in government debt and its relationship with key macroeconomic variables are studied.