Economic Archive

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  COVID-19 EFFECTS ON TAX GAPS

  The paper examines the issues related to the impact of COVID-19 on tax gaps in Bulgaria. The authors define the various tax gaps in terms of their theoretical, practical and technical grounds as well as unique characteristics. The authors have analysed the dynamics of the gap between the tax and social insurance revenues in the Consolidated Fiscal ... The paper examines the issues related to the impact of COVID-19 on tax gaps in Bulgaria. The authors define the various tax gaps in terms of their theoretical, practical and technical grounds as well as unique characteristics. The authors have analysed the dynamics of the gap between the tax and social insurance revenues in the Consolidated Fiscal Program (CFP) as they “should be” collected and as they “are” collected and prove that it was affected directly by the global COVID-19 pandemic. They justify the need for an innovative approach that would take into account the changed realities and the important role of CFP components for improving the public welfare and the sustainability of our economy. The research subject are tax gaps and its object is the impact of COVID-19 on the difference between the volume of collected and planned revenues from direct taxes, indirect taxes, social security and health insurance contributions in Bulgaria. The general conclusion is that the pandemic, which has lasted for already over a year, has slowed down the economy and hence has a negative affect on tax gaps in our country.

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  ON THE 100TH ANNIVERSARY OF THE FOUNDER OF THE ODESSA SCIENTIFIC SCHOOL OF ECONOMIC THOUGHT A. K. POKRYTAN

  The partnership between the Odessa National University of Economics and "D. A. Tsenov” Academy of Economics is an example of a successful model for adding value in the field of scientific research. With its annual scientific conferences, the Odessa National University of Economics has provided dozens of scientists from the Svishtov Academy and ... The partnership between the Odessa National University of Economics and "D. A. Tsenov” Academy of Economics is an example of a successful model for adding value in the field of scientific research. With its annual scientific conferences, the Odessa National University of Economics has provided dozens of scientists from the Svishtov Academy and other foreign researchers with the opportunity to publish their papers abroad. Prof. Mihail Zveryakov himself is a Doctor Honoris Causa (Zastrahovatel.com, 2010) of D. A. Tsenov Academy and a prominent co-author in collaborative research publications indexed in SCOPUS Q1/WoS (Zahariev, et al., 2020). The paper commemorates and pays due respect to Prof. Anatoly Karpovich Pokrytan - one of the most prominent scientists in the field of economics whose centenary provided his scientific followers with the opportunity to reflect on his scientific legacy. The 100th anniversary of the establishment of the Odessa National Economic University in Ukraine (founded under the name Odessa Institute of National Economy) on 16 May 1921 is another evidence for our Ukrainian partner’s tenacity during the decades of intense socio-economic and ideological changes of the 20th and the 21st century.

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  MANAGEMENT ACCOUNTING IN AGRICULTURAL ENTERPRISES – THE BUDGETING FUNCTION

  The significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting were implemented in agricultural enterprises, this would lead to more efficient management. The purpose of the paper is – ... The significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting were implemented in agricultural enterprises, this would lead to more efficient management. The purpose of the paper is – on the basis of presenting the relationship between management and accounting – to outline the capacity of the planning and budgeting system for setting management objectives and parameters which acquire various quantitative and qualitative dimensions; this shall be achieved through managerial decisions. We propose a conceptual model of the planning and budgeting system at the agricultural enterprise which shall reflect its specific characteristics and create information for its future development; forecast its financial state, the results of the activity, the cash flows, the changes in the assets and the capital.