Economic Archive

More titles

• 

  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.

• 

  Indemnification of Non-Material Damages Caused by Road Traffic Accidents – Ethical and Financial Aspects

  With the development of road transport, social, labour, educational, investment, and cultural mobility has improved, at the expense of worsened traffic security, increased damage to property, health and lives of traffic participants. Car accidents have become a global phenomenon and are a leading cause of death compared to household and ... With the development of road transport, social, labour, educational, investment, and cultural mobility has improved, at the expense of worsened traffic security, increased damage to property, health and lives of traffic participants. Car accidents have become a global phenomenon and are a leading cause of death compared to household and occupational accidents. The value of human life continues to be a challenging and unresolved problem facing science, politics, economic and social relations. However, healthcare, insurance, the fields of security and justice are daily confronted with the need to negotiate and find a pragmatic solution to the problem of the value of human life. Insurance companies offering the compulsory ‘Motor third party liability insurance’ cover the liability of the insured for the damage caused to third parties as a result of the possession or use of a motor vehicle while driving or idling. Insurers cover non material and material damages resulting from bodily injury or death, damage caused to other people’s property, loss of profit deriving directly and immediately from the damage, reasonable costs incurred in relation to the filing of a claim, including legal expenses awarded against the insured, and the interest. The current situation in the insurance market, the legal regulation of indemnities in our country, as well as the prosperity of the Bulgarian citizens, reflect on a number of problems accompanying this type of insurance.

• 

  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.