Economic Archive

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  Specific Vat Regimes in the EU - Methodical Cases and Solutions

  The differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and ... The differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and those which reflect national specificities and exist only by virtue of tradition or by the peculiarities of the economy of the country. They inherently have unique problems and differ from one another because the parties are free to choose a tax system that is considered to be the most effective for their conditions, provided that the general rules are observed.

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  Financial Aspects of Implementation of Social Policy in the Republic of Bulgaria During the Period 2000-2015

  The article studies the state and development trends in the social policy of the Republic of Bulgaria during the period 2000-2015. The significance of this study has been determined by the fact that in accordance with the Consolidated Fiscal Programme, the costs made by the state in order to keep its social policy and compared to its GDP over the ... The article studies the state and development trends in the social policy of the Republic of Bulgaria during the period 2000-2015. The significance of this study has been determined by the fact that in accordance with the Consolidated Fiscal Programme, the costs made by the state in order to keep its social policy and compared to its GDP over the same period, have ranged between the considerable 14.35% and 18.39%. During the analysed period the state was striving for expanding the scope and opportunities for development of the social policy. Despite the changes in the economic conjuncture, the amount of funds that have been spent on social protection has been growing, which is an irrefutable evidence of the stable and sustainable social policy of the Republic of Bulgaria.

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  Human Capital Development – Economic Effects and Market Aspects

  Human capital is the foundation of modern knowledge for growth, employment and social development. In terms of modern polity, we observe spending of large public resources, providing for both formation of national human capital through the system of government-funded education and long-term preservation of its generated value through the system of ... Human capital is the foundation of modern knowledge for growth, employment and social development. In terms of modern polity, we observe spending of large public resources, providing for both formation of national human capital through the system of government-funded education and long-term preservation of its generated value through the system of health care and social assistance. Seen through the prism of social choice theory, economics and labour market, human capital development is logically defined as a task of paramount importance in any modern political doctrine of social development. The aim of the study is to systematize and critically examine the basic issues related to the process of human capital development in terms of economic growth and labour market