Reinsurance is a way for insurance companies to reduce fluctuations in their payments and to improve their financial stability. One of the problems that the risk theory in relation to reinsurance has to solve is that of the insurance maximum, i.e. the largest amount of ...
Today’s business organisations operate in an extremely complex and rapidly changing business environment. Among the reasons for this dynamics are rapid technological progress, business globalization processes, changes in consumer requirements, etc. The fourth ...
In this article, we analyzed in historical aspects of the Bulgarian authors related to the formation of the values of democracy. A logical connection with some of them is the analyzed leading goals and principles in the Preamble of the 1991 Constitution. They form the ...
Through the fundamental theoretical understanding of political culture written by Gabriel Almond and Sidney Verba, we explain its essence, structural components and public mission. In this article, we are reviewing the creation and development of Bulgarian political ...
Nozick (1977) set a challenge for Austrian economics. On the one hand, this school of thought rejects the notion of indifference, and along with it, indifference curves. On the other hand, the praxeological school accepts the concepts of supply and demand curves. But ...
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal. The journal is indexed by EBSCO Publishing, CEEOL, RePEc and Google Scholar.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Journal “Dialogue” is
1. Topics
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
2. Languages
The journal is multilingual. We accept texts written in one of the following languages:
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Fakes as Objects of Tax Control
Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of ...
Money came into existence on the basis of market relations in the absence of state intervention. The first means of exchange date back earlier than the development of clearly-established structures of public administration. The need for money was generated during an early form of trade, the barter. In general, the actual functions of money cover three general categories: a medium of exchange, a store of value and a unit of account. Money should be a universal force. This does not mean that ...
Aspects of the Forged Documents in the Tax Process
In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and ...