Economic Archive

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  75 YEARS SCIENTIFIC TRIBUNE FOR ECONOMIC GROWTH

  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 ... 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.

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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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  THE ENTREPRENEURSHIP AND INNOVATION CONTEXT IN AN INTEGRATED MODEL FOR THE DEVELOPMENT OF ECONOMIES AND ENTERPRISES

  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 ... 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.