Year 2020, Issue 4
Date published18.12.2020
Table of content
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Andrey Zahariev
75 YEARS SCIENTIFIC TRIBUNE FOR ECONOMIC GROWTHKeywords: scientific periodicals, scientific researchSummary: The Economic Archive journal is a scientific economic publication which has been in print without interruption for as long as 75 years. As a scientific tribune for economic growth it has been printed permanently by Tsenov... The Economic Archive journal is a scientific economic publication which has been in print without interruption for as long as 75 years. As a scientific tribune for economic growth it has been printed permanently by Tsenov Publishing; it has been administered and funded by the D. A. Tsenov Academy of Economics. Throughout those 75 years (until issue 3 / 2020) the journal has published 2,637 articles by authors from over 20 countries representing over 100 scientific organizations, institutions of higher education and other institutions. The journal releases 4 issues per annum in a paper and electronic format in Bulgarian (under the name Narodnostopanski Arhiv ) and English; it is indexed in six international bibliographic databases. Its electronic archive (https://www2.uni-svishtov.bg/NSArhiv/) has supported full-text bilingual free access to all articles since 2013; via the resources of the Central and Eastern European Online Library (CEEOL), access has been possible to all articles since 2008. Over the last decade, in four consecutive years, the journal has been co-financed on the basis of projects of the Editorial Board approved by the Scientific Research Fund in Bulgaria following calls for project proposals for Bulgarian Scientific Periodicals. -
Presiana Nenkova, Angel Angelov
ASSESSMENT OF THE FISCAL STANCES OF THE BALKAN STATESSummary: The research paper presents an assessment of key budgetary and socio-economic indicators to reveal the effects of the models of public finance management adopted by the countries on the Balkan Peninsula. Based on these indicators,... The research paper presents an assessment of key budgetary and socio-economic indicators to reveal the effects of the models of public finance management adopted by the countries on the Balkan Peninsula. Based on these indicators, the analysis determines the fiscal stance of each Balkan country before, during and after the global economic crisis. The results of the analysis show a significant degree of similarity in the discretionary measures taken, but at the same time some more pronounced deviations from the general economic development of the Balkans. -
ISKRA PANTELEEVA, ANATOLIY ASENOV
THE ENTREPRENEURSHIP AND INNOVATION CONTEXT IN AN INTEGRATED MODEL FOR THE DEVELOPMENT OF ECONOMIES AND ENTERPRISESSummary: This article presents some major formulations related to innovations and the role of the entrepreneurship component for the development of economies and enterprises. The emphasis is placed on the possibilities for their integration... This article presents some major formulations related to innovations and the role of the entrepreneurship component for the development of economies and enterprises. The emphasis is placed on the possibilities for their integration and the identification of strategic axes for business growth. On the basis of a common framework of key drivers for the development of innovations, entrepreneurship and economic growth, we have developed a general model for the integration of innovations and entrepre¬neurship in macro- and micro- aspect. -
Stoycho Dulevski
DIGITAL PERMANENT ESTABLISHMENTKeywords: permanent establishment, digital economy, double tax treaties, European Union, significant digital presenceSummary: The permanent establishment (PE) has always been of interest in the field of international taxes in the taxation of profits of foreign enterprises in the source state. Over the years, the PE concept has undergone a number of... The permanent establishment (PE) has always been of interest in the field of international taxes in the taxation of profits of foreign enterprises in the source state. Over the years, the PE concept has undergone a number of changes. Their manifestation is reflected both from theoretical and practical perspective in connection with the variety of cases on this matter. Over the last years, the idea of digital PE has been subject of discussion both at worldwide and at European level. The current study analyzes the possibility of its introduction through the double tax treaties (DTTs) and the European Union law (EU law). In this regard, the measures undertaken in the legislation of different states are also examined -
Boyko Petev
TAX FRAUD AS SECURITY THREATKeywords: tax fraud, security, aggressive tax planning, law enforce¬ment bodies, phantom companies, tax heaven, offshore companies, threatSummary: The challenges faced by the EU Member States in the fields of taxation and tax fraud are a topical issue. Its importance stems from several groups of factors, such as changes in public relations, new legislation in the Republic of... The challenges faced by the EU Member States in the fields of taxation and tax fraud are a topical issue. Its importance stems from several groups of factors, such as changes in public relations, new legislation in the Republic of Bulgaria related to its EU membership, and lack of compre¬hensive research in this field. Moreover, the need for such a research arises from the by Bulgaria’s drastically changed financial and legal relations, which, after more than ten years of the country’s EU membership require an analysis of its experience and the lessons it has learned in the field of its public relations that emerged and developed in the financial system of the Republic of Bulgaria and the threats for its national security as a part of the EU financial system. In some aspects, an attempt has been made to present and interpret them from a new perspective.