"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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  STATE AND POSSIBILITIES FOR ADAPTING TO THE ECONOMIC ENVIRONMENT OF THE BACHELOR AND MASTER’S COURSES IN FINANCIAL CONTROL

  Studying the specifics of controller jobs makes it possible to determine whether the training in controlling complies with the requirements for employment in the controlling institutions. Based on the classification and systematization of theoreti¬cal knowledge for the controlling activity and comparing them with the legal require¬ments for the ... Studying the specifics of controller jobs makes it possible to determine whether the training in controlling complies with the requirements for employment in the controlling institutions. Based on the classification and systematization of theoreti¬cal knowledge for the controlling activity and comparing them with the legal require¬ments for the practical realization of controlling graduates inferences can be made about the improvement of the theoretical training of prospective controlling specialists. The control theory has the unconditionally established classification of the kinds of controlling bodies according to which they may be: internal and external, specialized, special and general, having or not having penalty functions, etc. The training of students who are future controllers requires them to know the specifics of the educational and vocational institutions, where they will carry out their employment functions.

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  DEVELOPMENT OF THE SYSTEM OF SCIENTIFIC RESEARCH AT D. A. TSENOV ACADEMY OF ECONOMICS (A modest anniversary – a modest view of what has been done)

  The study is dedicated to the fifteenth anniversary of the Institute of Scientific Research at D. A. Tsenov Academy of Economics and the decision to publish the Scientific Research Almanac. It makes a historical review and outlines the main points of the development of the institute and the almanac. It systematizes the issues and publications of ... The study is dedicated to the fifteenth anniversary of the Institute of Scientific Research at D. A. Tsenov Academy of Economics and the decision to publish the Scientific Research Almanac. It makes a historical review and outlines the main points of the development of the institute and the almanac. It systematizes the issues and publications of the Scientific Research Almanac. Current priorities are presented as well as some opportunities for the development of scientific research at D. A. Tsenov Academy of Economics.