Year 2024, Issue 4
Date published30.12.2024
Table of content
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Birstra Nikolova
Contemporary Trends and Challenges of Taxation and Tax ControlKeywords: revenue agency, revenue authorities, taxes, tax administration, tax morale, tax compliance, tax controlSummary: This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and... This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public institutions, and for realizing the strategies, policies, and programs, related to sustainable development, is clarified. The modern problems of taxation and tax control in developed and developing countries are studied. In this regard, a comparative analysis of the National Revenue Agency practice in Bulgaria is carried out and, as a result of the study, guidelines for effectiveness and efficiency improvement in the tax field are systematized.DOI: https://doi.org/10.58861/tae.di.2024.4.01 -
Galina Sabcheva
Critical Thinking in Accounting Higher Education: Approaches and LimitationsKeywords: critical thinking, higher education, accounting, skills development, pedagogical approaches and techniquesSummary: Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for... Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, including literature review, induction, deduction, comparison and generalization. The presentation argues the necessity and opportunities of critical thinking development during the accounting higher education, indicates a number of studies that support specific pedagogical approaches and techniques promoting the development of critical thinking skills in students. An essential component for their successful implementation is the curriculum organized and planned in a relevant accounting course which integrates application of approaches for critical thinking in solving practical oriented cases and tasks. Some limitations are also highlighted, perceived as hindering the development of critical thinking and the deployment of some approaches. The dynamic nature of the educational process creates conditions to overcome them.DOI: https://doi.org/10.58861/tae.di.2024.4.02 -
Tamara Kalistratova
Health and Organizational Challenges of Remote Work During the PandemicSummary: Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end... Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end of the lockdowns, little is known about the benefits and challenges of global remote work in terms of well-being and mental health, work-life balance, job satisfaction, productivity, adaptability of the home office and gender equality. Therefore, a targeted key review of PubMed/Medline and Google scholar was conducted to better understand the broad dimensions related to the health, well-being and workplace of remote workers. The review was focused on employees specializing in office and administrative activities who worked remotely during each of the lockdown waves from March 2020 to 2021.DOI: https://doi.org/10.58861/tae.di.2024.4.03 -
Ilin Dimitrov
Aspects of Importing Third-Country Employees in the Tourism Sector of BulgariaSummary: The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a... The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a massive outflow of people seeking employment in tourism, and Bulgaria has been forced to turn to third countries. Seasonality and low wages have further complicated the recruitment activities from the local labour market, making the import of employees vital for the tourism sector. The large number of tourists from Russian-speaking and English-speaking countries expands the possibilities of the countries from which those willing to work in Bulgaria can be attracted. This paper, which focuses on the current state and mechanisms for importing employees for the tourism industry, is based on the existing legal framework, published scientific articles and data obtained from various sources, as well as the websites of the Ministry of Tourism and the Ministry of Labour and Social Policy of Bulgaria.DOI: https://doi.org/10.58861/tae.di.2024.4.04 -
Dimitar Petkov
Security Management in Bulgaria - a New Model of Good PracticesSummary: In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the... In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the authors analysing the energy security issues reveal many different aspects of the concept, countering competitive conceptions. There is a lack of oneness regarding the theoretic frame or the energy security concept’s components – thus the question of the variety of points of view is really typical for social sciences and it doesn’t have to be accepted in a negative way. However, and perhaps contrary to the definition of wealth, the experts on the field of energy policy always underline the need and the urgency of starting to conceptualise energy security. The aim of this paper is to review the energy security concept in the context of contemporary trends and issues in the development of the energy sector based on review of the scientific literature.DOI: https://doi.org/10.58861/tae.di.2024.4.05