"Scientific research" Almanac

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  SOME PROBLEMS OF ACCOUNTING TRAINING IN BULGARIA’S STATE HIGHER ECONOMIC SCHOOLS AND OPPORTUNITIES FOR ITS OPTIMIZATION AT „D. A. TSENOV” – SVISHTOV

  Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines ... Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines are proposed based on comparative analysis for its improvement at „D. Tsenov” – Svishtov in line with the modern national and European priorities and practices.

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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.

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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.