"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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  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.

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  INSURANCE AND SOCIAL INSURANCE IN THE CONTEXT OF THE ECONOMIC PROFILE OF SOCIAL SECURITY IN A MARKET ECONOMY

  A widespread understanding connects the individual, respectively social security, too, with reaching the state of a guaranteed opportunity for meeting a particular level of socially accepted human needs in all life situations, including ones caused by contingent risks accompanying one’s daily life. Presented in such a way, this security has ... A widespread understanding connects the individual, respectively social security, too, with reaching the state of a guaranteed opportunity for meeting a particular level of socially accepted human needs in all life situations, including ones caused by contingent risks accompanying one’s daily life. Presented in such a way, this security has distinct economic dimensions. In a market economy, social insecurity of individuals increases. This brings to the foreground problems related to individuals’ security. Those who are competent to solve these problems are insurance companies, as well as pension and health insurance companies, whose activities in the outlined trend are the subject of the current research, first of its kind for the Bulgarian theory and practice.