"Scientific research" Almanac

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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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  RAW MATERIAL EXTRACTION AND ECOLOGIZATION OF THE MINING INDUSTRY

  Under the current economic conditions industrial production ecologization is important for solving diverse problems, new and unfamiliar to the economy. The scientific research entitled: „Raw material extraction and ecologization of the mining industry” is of theoretical-applied orientation. It is relevant to the envi-ronmental problems of mining ... Under the current economic conditions industrial production ecologization is important for solving diverse problems, new and unfamiliar to the economy. The scientific research entitled: „Raw material extraction and ecologization of the mining industry” is of theoretical-applied orientation. It is relevant to the envi-ronmental problems of mining industry and environment preservation and repro-duction. The ecologization of mining industry provides quality and ñompetitiveness of finished products on the domestic and international markets; facilitates technical cooperation between stakeholders; man in his activities and the environment are protected from the harmful effects of the applied technologies and processes.

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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.