Economic Archive

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  ASSESSMENT OF THE FISCAL STANCES OF THE BALKAN STATES

  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 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.

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  DIGITAL PERMANENT ESTABLISHMENT

  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 ... 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

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  TAX FRAUD AS SECURITY THREAT

  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 ... 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.