Economic Archive

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  MARKETING STRATEGY FOR A PUBLIC LIBRARY

  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 ... 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.

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  TAX AND SOCIAL INSURANCE BURDEN ON LABOUR FORCE IN BULGARIA AND THE EUROPEAN UNION

  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 ... 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.

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  ECONOMIC RECOVERY AND IMPACTS OF CRISES ON THE TAX BASE IN BULGARIA

  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 ... 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.