Economic Archive

More titles

• 

  Human Resources in Regional Administration - Financial, Management and Organizational Aspects

  Public administration supports the activities of the state authorities by ensuring the actual functioning of the state administration. It regulates the relations between the citizens and the state institutions and local institutions, administers their rights and obligations, as well as the ways they are implemented. Regional administration is an ... Public administration supports the activities of the state authorities by ensuring the actual functioning of the state administration. It regulates the relations between the citizens and the state institutions and local institutions, administers their rights and obligations, as well as the ways they are implemented. Regional administration is an important part of the public administration. It assists the district governor to carry out the state governance and ensure consistency between national and local interests in conducting regional policies and achieving the strategic goals and priorities of the government programme. Modern understanding of the theory of quality of human capital involved in public administration highlights the key importance of this factor at national level. Global changes related to the adaptation of the Bulgarian administration to the European one have put an even greater emphasis on integration, capacity increase, career opportunities, optimizing the costs and improving human resources management in the state administration.

• 

  Inter-Jurisdictional Tax Competition – the Bulgarian Case

  The paper highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the rates of key ... The paper highlights the specific features of inter-jurisdictional tax competition, and the related positive effects and risks. It analyzes the tax policy of the Bulgarian local authorities and discusses the factors limiting the inter-jurisdictional tax competition in our country. On the basis of specific data on the dynamics of the rates of key local taxes, it is argued that there is lack of a targeted policy of attracting and retaining a tax base through the manipulation of tax rates. It is concluded that the tax rates of the local taxes in Bulgaria are most often at the average of the legally defined upper and lower limits. It is supported that the low value of the ratio Revenues and aids in the municipal budgets / GDP does not motivate entrepreneurs to invest in a particular jurisdiction because of the differences in the absolute amount of local taxes.

• 

  Modelling Involuntary Part-Time and Fixed-Term Employment among Young People and Adults in Bulgaria

  With the labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to flexible ... With the labour market becoming increasingly flexible, there has been a growing trend towards non-standard models of temporary employment that allow persons who, for some reason, prefer fixed-term or part-time employment to earn income. Hence, some EU member states have been employing policies and measures to facilitate the access to flexible employment at all levels within organizations, including access to vocational training, so as to provide better career growth and professional mobility opportunities. Furthermore, some categories of employees and workers do not enter into similar employment arrangements voluntarily but are forced to do so by a number of factors such as family commitments, age or disability constraints, education and training, the need to relocate, cyclical economic crises, etc. We propose a methodology for studying the voluntary/involuntary character of two major types of flexible employment – part-time and fixed-term employment, from the perspective of employees, employers and the labour market. The focus of attention is on the groups exposed to the highest risk on the national labour market, i.e. young people aged 15-29 and adults aged 55-64.