"Scientific research" Almanac

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  LEGAL AND ACCOUNTING PROBLEMS RELATED TO CORPORATE TAXATION OF LEGAL ENTITIES

  Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the ... Studying the effects of some complex financial and economic categories as well as the terms and tools applied in the fiscal theory and practice is of crucial importance for both the business activities of the enterprises and the fiscal policy of the state. The scope of the research is defined by the fact that the current legislation related to the corporate taxation of business entities does not always correspond to its economic purpose and is not aligned with the direct „taxes-incomes” relation. The importance of this problem arises from the need for resolving some current problems and outlining some rational possibilities for improving the accounting information provision related to corporate taxation.

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  ORGANIZATION OF WORK IN A BRANCH OF AN INSURANCE COMPANY

  One of the most commonly used forms for insurance activity in Bulgaria is the establishment of a branch. The opening of a branch is possible. It is the right of an insurer domiciled in a Member State but is an obligation of an insurer from a third country. This means that the insurer from a Member State may use any of the other options for ... One of the most commonly used forms for insurance activity in Bulgaria is the establishment of a branch. The opening of a branch is possible. It is the right of an insurer domiciled in a Member State but is an obligation of an insurer from a third country. This means that the insurer from a Member State may use any of the other options for conducting insurance business whereas an insurer from a third country may conduct insurance and reinsurance only after entering the branch in the commercial register under the provisions of the Commerce Act. It is these different options that directed the author's interest in the chosen topic. The main objective pursued in the proposed project is to trace the historical development of regulations about how to conduct insurance business in our country, to give a legal description of the branch of an insurer and to compare an insurer in an EU Member State and an insurer from a third country.

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  FOREIGN TRADE SPECIALIZATION AND ECONOMIC GROWTH OF THE EU MEMBER STATES

  The research „Foreign Trade Specialization and Economic Growth of the EU Member States” aims to study the relations between the production and trade speciali-zation and the economic development of the EU Member States under the conditions of globalization and integration. These two processes impose various political, and hence – economic ... The research „Foreign Trade Specialization and Economic Growth of the EU Member States” aims to study the relations between the production and trade speciali-zation and the economic development of the EU Member States under the conditions of globalization and integration. These two processes impose various political, and hence – economic requirements to the Member States due to their different positions within the Union and the world in general. It covers the volume and structure of the trade flows among the Member States within the European Union as well as the trade flows of each Member States with other countries all over the world. The scope of the study also includes the changes in the trade specialization on the various stages of expansion of the EU in the period 2007-2010, which is characterized by the effect of various specific factors on the global economic development.