This study examines the changes in the economy reflected in the sharing economy concept. Since the beginning of the 21st century, it has become an important part of the world economy posing a number of challenges to the operating companies and regulatory bodies. The ...
Arround the globe, a huge number of theoretical and empirical studies and publications related to agrarian contracts of various types have been made. In Bulgaria, the studies of economic contracts in general, and of agrarian contracts in particular, are incidental, ...
The main goal of this article is to examine the differences in the structure of the expenditure of the “Central Gorvernment” sub-sector by functions of the classification of the functions of state government (COFOG) between the EU-26 and Bulgaria in the period 2007 - ...
The purpose of developing trademarks as a tool in economic activity and in marketing practice, in particular, is to establish a distinction for the products of its owner, serving both his/her interests and those of consumers as concerns to the absence of delusions and ...
This publication is based on a legal analysis of some controversial issues in tax practice, which are successfully applied and clarify the tax matter of business entities. Revision acts are the first phase of tax proceedings, which trigger the active behavior of both ...
“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 ...