Economic Archive

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  CAPITALISM AGAINST ITSELF (CRITICAL VIEWS AND INSIGHTS)

  The pragmatic mass conscience and behavior of individuals towards the achievement of private and public wealth sets the accumulation of capital as its leading motive and factor – it creates jobs, goods and income. As it turns into a lifestyle, it becomes a mass principle of modernity which has led to renaming it to capitalism. This, however, poses ... The pragmatic mass conscience and behavior of individuals towards the achievement of private and public wealth sets the accumulation of capital as its leading motive and factor – it creates jobs, goods and income. As it turns into a lifestyle, it becomes a mass principle of modernity which has led to renaming it to capitalism. This, however, poses the question – does moderniy not problematize the relationships economic – non-economic activities, capital – labor, private – public interests, national – global dependencies? On balance, does it not ignore the moral nature of man contrary to its initial humanistic spirit? The article makes an attempt to defend this hypothesis as it takes into account the views of a number of established social erudite scholars; the judgements are supported by empirical proof leading to the conclusion that by evolving, capitalism all by itself prepares the need of a reorganization of social life on a new basis. As a result of the presented arguments, we reach the conclusion that successful countires will rely primarily on the free multifaceted development of each individual. With a veiw of all this, we need a complete (economic, spritiual, social and legal and political) vision of a positive change which shall harmoniously direct its resources to all spheres of life. This would secure: spirituality – ideas, culture and meaning; economy – material prosperity; morality – virtue; legal and political sphere – social peace, harmonious and just social order.

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  PERMANENT ESTABLISHMENT AND FIXED ESTABLISHMENT IN THE CONTEXT OF THE SUBSIDIARY AND THE DIGITAL ECONOMY

  The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some of the most discussed topics in the field of international and European tax law, which determines their relevance and growing ... The purpose of this paper is to present some challenges regarding the concepts “permanent establishment” (PE) and “fixed establishment” (FE) in the context of the subsidiary and the digital economy. These issues are some of the most discussed topics in the field of international and European tax law, which determines their relevance and growing research and practical interest.

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  PROBLEMS AFORE THE CONVERGENCE OF THE PLANNING REGIONS IN BULGARIA

  In the present article an analysis is made of the achievements and problems faced by the six planning regions in our country, related to their goals for reducing regional disparities. This is achieved through the analysis of key indicators that serve to measure cohesion in each of its three aspects. In this way it will be established whether the ... In the present article an analysis is made of the achievements and problems faced by the six planning regions in our country, related to their goals for reducing regional disparities. This is achieved through the analysis of key indicators that serve to measure cohesion in each of its three aspects. In this way it will be established whether the EU Cohesion Policy conducted in our country in the first for our country (MFF) 2007-2013 and in the second (MFF) 2014-2020 have an effect and to what extent this effect has the effect of reducing or deepening regional disparities. For the purposes of the study, the mean-absolute deviation (MAD) and the coefficient of variation (CV) were used as tools for quantitative data analysis. The results of the study confirm the thesis of scientists and authors working in the field that there is no significant progress in reducing disparities between regions in our country.