"Scientific research" Almanac

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  PROBLEMS RELATED TO ACCOUNTING AND INFORMATION PROVISION OF THE ACTIVITIES OF PUBLIC SECTOR ENTERPRISES

  The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. ... The research analyzes the current accounting practices of the public sector enterprises. The constantly growing requirements for the generated accounting information related to the activities of every enterprise are the main reason for the search of theoretically grounded and practically feasible solutions to some specific and topical problems. This circumstance applies largely to the accounting systems of the public sector enterprises as well. On this basis ideas are offered for substantiated solutions to some theoretical and practical problems of accounting in budget enterprises. The practical approbation of these solutions in certain enterprises resulted in a higher quality of their accounting information product.

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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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  DERIVATION OF INTERNATIONALIZATION MODELS OF BULGARIAN COMPANIES IN THE SERVICES SECTOR

  Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying ... Today internationalization in services has become an independent force that has a clear upward trend. It is formed by a variety of factors: economic, political, tech-nological, socio-demographic and psychological. The study reveals the importance of internationalization of services for the Bulgarian economy. Theoretical formulations clarifying this process are investigated. On this basis, models are derived which explain the internationalization of Bulgarian companies in services sector from different perspectives.