"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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  INVESTIGATION AND ANALYSIS OF INVESTMENT RISK IN A CRISIS

  The management of investment projects is related to the formation of such an investment portfolio, which would guarantee them the highest financial return. The main characteristic of investments is the „risk-return” ratio. The interdependence between these two categories is generally directly proportional – i.e. the pursuit of higher returns ... The management of investment projects is related to the formation of such an investment portfolio, which would guarantee them the highest financial return. The main characteristic of investments is the „risk-return” ratio. The interdependence between these two categories is generally directly proportional – i.e. the pursuit of higher returns involves taking more risk and conversely, low-risk investments inherently carry more modest but secure returns. What determines the choice of suitable investment are personal preferences and willingness of each investor to take the risk. Collective investment schemes and insurance companies are among the most important players in the global financial market. The trends for sustainable development in a crisis are revealed by performing a retrospective, diagnostic and prognostic financial analysis of risk and return on temporarily invested free funds of life insurance companies and by studying the effectiveness of investment funds portfolio management.

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  CHALLENGES FOR BULGARIA'S AGRICULTURAL SECTOR IN THE SECOND DECADE OF THE XXI CENTURY IN THE CONTEXT OF THE EU COMMON AGRICULTURAL POLICY

  Òhe EU Common Agricultural Policy focuses on efficient and sustainable agriculture. The growing challenges facing agriculture in Europe (including Bulgaria) necessitate that it is continually reformed so that it can comply with society’s higher demands for healthy food, preserving rural areas, ensuring high quality products and maintaining ... Òhe EU Common Agricultural Policy focuses on efficient and sustainable agriculture. The growing challenges facing agriculture in Europe (including Bulgaria) necessitate that it is continually reformed so that it can comply with society’s higher demands for healthy food, preserving rural areas, ensuring high quality products and maintaining farmers’ incomes. „The European model of agriculture” aims to create sustainable agricultural practices, to ensure the overall market orientation of agriculture and to enable farmers to benefit maximally from the market abilities to deliver products demanded by consumers.