Economic Archive

More titles

• 

  Anatomy of capital provision of investments

  Capital provision of investments requires serious financial revision of the balance sheet and the statement of income. In this respect, what is justified in this article is the need for structuring and designing a financial statement of the companies, which gives the major indicators, necessary for efficient financial provision and management of ... Capital provision of investments requires serious financial revision of the balance sheet and the statement of income. In this respect, what is justified in this article is the need for structuring and designing a financial statement of the companies, which gives the major indicators, necessary for efficient financial provision and management of investments. A critical analysis of the minimal financial balance has been made and the need for using actual financial equilibrium has been proved. In this way, sound company management is impossible without the constant provision of long-term capital for financing a part of short-term investments.

• 

  Multi-fund organization of supplementary pension

  The article is an attempt to study the major issues related to the multi-fund organisation of the pension insurance system in Chile as a social protection model. In a strategic and hypothetical aspect the article reviews, the advantages and disadvantages which may accompany the introduction of the multi-fund system in Bulgaria. The major ... The article is an attempt to study the major issues related to the multi-fund organisation of the pension insurance system in Chile as a social protection model. In a strategic and hypothetical aspect the article reviews, the advantages and disadvantages which may accompany the introduction of the multi-fund system in Bulgaria. The major conclusions regarding the pension model in Bulgaria are related to the opportunities ensuring funds for the supplementary pension insurance at the stages of accumulation and payment of pension benefits.

• 

  Tax Sovereignty, State Budget, Fiscal Discipline (from an expert and cultural studies viewpoint)

  The three concepts in the title of this article are fundamental to finance in general and to public finances in particular. Throughout their three-century history they have undergone an evolution that can also be assessed as negative. The purpose of this article is three-fold: first, to present the classical definition of these three concepts, ... The three concepts in the title of this article are fundamental to finance in general and to public finances in particular. Throughout their three-century history they have undergone an evolution that can also be assessed as negative. The purpose of this article is three-fold: first, to present the classical definition of these three concepts, second, to reveal the negative deviations from their classical definition, role, and importance and third, to justify the necessity and the expediency to revive their classical dimensions. As public finances in general, and their three categories, subject to examination and comment in this article have not only purely fiscal, but also political and socio-cultural dimensions, we pay the due attention to them, too. As far as all three studied and discussed financial categories are legally regulated, we wish to emphasize the recommendation of Aristotle about persistence of the law because "the easy alteration of existing laws in favor of new and different ones weakens the power of law itself”.