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  FISCAL DECENTRALISATION IN THE REPUBLIC OF BULGARIA � FINANCIAL EFFECTS AND REGIONAL ASPECTS

  Fiscal decentralization, which aims to enhance local au�to�no�my in terms of transferring rights, obligations and duties from a gover�n�men�tal to a municipal level, needs to ensure the efficient exploitation of public resources and the provision of high-quality public services at the optimum cost. Changes in local govern�ment which have been ... Fiscal decentralization, which aims to enhance local au�to�no�my in terms of transferring rights, obligations and duties from a gover�n�men�tal to a municipal level, needs to ensure the efficient exploitation of public resources and the provision of high-quality public services at the optimum cost. Changes in local govern�ment which have been going on for two decades now raise the issue of the results which have been achieved in this respect so far. The objective of this paper is to study the degree of decentralization of the public sector in Bul-garia and to assess the financial independence, investment activity and effi-ciency of selected municipalities in Bulgaria.

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  EUROPEAN TAX PRACTICE IN VAT APPLICATION - ANALYTICAL ASPECTS

  The European Union is among the largest supranational economic and integration structures whose main priority is to create conditions for free movement of capital, goods and labour within the single market. Taxation is one of the most complicated and controversial problems of the economic policy of the Union, as taxes are the main source of budget ... The European Union is among the largest supranational economic and integration structures whose main priority is to create conditions for free movement of capital, goods and labour within the single market. Taxation is one of the most complicated and controversial problems of the economic policy of the Union, as taxes are the main source of budget revenues and their value largely depends on the budget and social policies of the specific Member State, as well as the Community. As a major source of revenue budget for both the national and the European fiscal systems, value added tax creates the necessity for thorough examination and analysis of the specifics of its regulations and the amount of the applicable in EU tax rates.

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  PROF. DR. DIMITAR BAROV � A DIGNIFIED INTELLECTUAL, PUBLIC OFFICIAL, POLITICIAN AND PROMOTER OF THE ACADEMIC CAUSE

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