Year 2024, Issue 2
Date published28.6.2024
Table of content
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Lubomir Lubenov
MARKETING STRATEGY FOR A PUBLIC LIBRARYSummary: : The aim is to develop a marketing strategy for Regional Library Lyuben Karavelov – Ruse. The funds for the adequate development and survival of the researched library are generally insufficient. State and municipal institutions and structures, as key financial and other partners, do not have sustainable policies and a long-ter ... ... Abstract: The aim is to develop a marketing strategy for Regional Library Lyuben Karavelov – Ruse. The funds for the adequate development and survival of the researched library are generally insufficient. State and municipal institutions and structures, as key financial and other partners, do not have sustainable policies and a long-term vision for the development of the library. This necessitates diversifying its funding sources through a marketing strategy. Accordingly, markets are segmented, current and prospective target markets are determined, and approaches for positioning Regional Library Lyuben Karavelov – Ruse are outlined. Marketing tools "8P" (Product, Place, Promotion, Price, Processes, Physical Environment and Evidence, People, Productivity and Quality) and "4C" (Customer, Convenience, Communication, Cost) have been developed to ensure better positioning of the library and the implementation of the strategy. -
Angel Angelov
TAX AND SOCIAL INSURANCE BURDEN ON LABOUR FORCE IN BULGARIA AND THE EUROPEAN UNIONSummary: and labour-generated income are the main objects of taxation in the modern world. This calls into question fiscal policy implementtation with a view to ensuring sustainability of the labour market and achieving sustainable management of state budgets. To regulate the burden borne by labour as a factor of production is of particu ... ... Labour and labour-generated income are the main objects of taxation in the modern world. This calls into question fiscal policy implementtation with a view to ensuring sustainability of the labour market and achieving sustainable management of state budgets. To regulate the burden borne by labour as a factor of production is of particular importance for the compete¬tiveness of the economy and providing incentives for the economic agents. The current research focuses on an analysis of the burden of tax and social security contributions in Bulgaria for the period 2007-2023 aiming to identify the trends that resulted from the changes made in the tax and social insurance legislation and the effects of these changes on market participants. The research also aims to compare the burden borne by economic agents in Bulgaria and in the other EU member states. -
Petko Angelov
ECONOMIC RECOVERY AND IMPACTS OF CRISES ON THE TAX BASE IN BULGARIASummary: udy aims to examine the impacts of crises on the tax base of fiscal revenues from the perspective of taxpayers during Bulgaria's economic recovery post-pandemic. The applied research method involves a survey among individuals and legal entities, followed by data analysis using IBM SPSS. The findings confirm the specific intensit ... ... This study aims to examine the impacts of crises on the tax base of fiscal revenues from the perspective of taxpayers during Bulgaria's economic recovery post-pandemic. The applied research method involves a survey among individuals and legal entities, followed by data analysis using IBM SPSS. The findings confirm the specific intensity and direction of various macroeconomic factors ranging from crises to opportunities for economic recovery. Notably, the pandemic has significantly eroded the tax base in Bulgaria, primarily through reduced sales, compounded by political instability domestically and the war in Ukraine. Conversely, respondents positively evaluate business support measures during the pandemic and anticipate potential benefits for taxpayers upon the country’s accession to the eurozone. -
Konstantin Kolev, Maya Tsoklinova
DEPENDENCE BETWEEN BASIC SOCIO-DEMOGRAPHIC CHARACTERISTICS OF THE POPULATION AND THE SIZE OF GOVERNMENT EXPENDITURE ON SOCIAL PROTECTIONKeywords: socio-demographic population index, government expen¬diture on social protection, dependence, quantitative assessment, Pearson coefficient, CEESummary: the serious public questions for years has been related to the size of government expenditure and government revenues and the formed government budget. The latter determines the amount of government intervention in the economy and the public goods provided by the state. The growth of government expenditure is influenced by vario ... ... One of the serious public questions for years has been related to the size of government expenditure and government revenues and the formed government budget. The latter determines the amount of government intervention in the economy and the public goods provided by the state. The growth of government expenditure is influenced by various factors, both on the demand side of public goods and on the supply side. In this context, in the present article the author's interest is focused on the study of the dependence between basic socio-demographic characteristics of the population and the size of government expenditure on social protection. The guiding working hypothesis for the research is that there is a positive relationship between government expenditure on social protection in the European Union (EU) Member States from Central and Eastern Europe (CEE) and basic socio-demographic characteristics of the population. The verification of the hypothesis is carried out in the following sequence: first, on the basis of a study of literary sources, quantitative indicators reflecting basic socio-demog-raphic characteristics of the population are substantiated; secondly, on the basis of the adopted indicators, socio-demographic population indices are calculated for the EU Member States from Central and Eastern Europe; third, the relationship between the government expenditure on social protection and the socio-demographic population index is measured by means of the coefficient of K. Pearson. The working hypothesis has been confirmed, as it has been established that there is a positive relationship between the studied variables in each year of the analyzed period 2017-2021. The values of the correlation coefficient during the period 2017-2021 in chronological order are as follows: 0.7336; 0.7128; 0.7011; 0.7006; 0.7063. -
Miroslav Dimitrov, Anatoly Andreev
SOLUTIONS AND PROSPECTS FOR ENSURING ENERGY SECURITYKeywords: regulatory instruments, regulatory mechanisms, energy policy, energy security, energy sector development.Summary: icle is an attempt for scientific justification and analysis, which aim to determine the role of energy policy for the decisions and prospects for development of the energy sector in terms of its influence, benefits and disadvantages. Therefore, its subject is the policy implemented in the energy sector, which is used as a tool ... ... The article is an attempt for scientific justification and analysis, which aim to determine the role of energy policy for the decisions and prospects for development of the energy sector in terms of its influence, benefits and disadvantages. Therefore, its subject is the policy implemented in the energy sector, which is used as a tool to guarantee energy security. Its object is the European Union as a whole and our country - the Republic of Bulgaria – as one of its member states. To achieve these objectives, the authors have made a retrospective analysis of the principles of energy policy analysing in detail the use of the regulatory means, frameworks and mechanisms as instruments of the energy policy of the EU and the Republic of Bulgaria, which aim to guarantee their energy security. The main focus is on the effect and effectiveness of the use of such tools from the point of view of the sectoral energy policy in terms of their implementation and impact on the current energy policy, the prospects for guaranteeing energy security, and the overall development of the energy sector.