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Maya Tsoklinova
Government Redistributive Policies in EU Member States: Comparative Characteristics
Summary:
Fiscal discipline regarding tax revenues and expenditure, stabilization of incomes, promotion of consumption and stimulation of economic activity during the business cycle are essential for achieving macroeconomic stability. Despite the built-in automatic stabilizers and the limit that is set in the EU in terms of government expenditure, they are not a guarantee of achieving similarity in the economic development of individual EU member states and their behaviour, especially during economic crises, as well as in terms of quantity of supply of public goods relevant to public welfare. In addition, each EU member state constructs its economic policy in a way that meets the commonly accepted objectives in the EU. In this sense, government expenditures of the sub-sector “Central Government” are a necessary mechanism for ensuring the sustainability and stability of national economies and are a criterion for achieving the medium and long-term goals in government programs. The main goal of the article is to systematize the EU member states into homogeneous groups (Êëúñòúðs) based on the relative shares of expenditure by functions of the COFOG in GDP, and on this basis to make a comparative analysis of the financing of public goods important to society, which reflects differences in state redistributive policies at EU level. The research hypothesis defended in the present study states that, regardless of the existence of common fiscal rules and policies in the EU, there is a significant difference in the financing of public goods in individual EU member states, which is a prerequisite for different government redistributive policies at the EU level , as well as for the differentiated implementation of the goals set in the “Europe 2020” strategy, related to the generation of intelligent, sustainable and inclusive growth. Non-hierarchical Cluster analysis and more specifically K-means Cluster was used to achieve the research objective.
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Vanya Hadjieva
Structuring of the National Organized Market
Summary:
The market is “the heart” of every economy, is a place where supply and demand meet and where exchange of goods is put into practice. The defining of concept (market) needs to be examined from many different angles which have to include the content of the market, different kind of markets and their characteristics. The object of this research is the market as a basic center for supply and demand – a place where exchange of goods is realizing.
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Pepa Stoykova
Fakes as Objects of Tax Control
Summary:
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 revenue and expenditure variables.
Due to the wide variety of fakes, in this article false documents created in relation to counterfeit goods will be highlighted. Types of document crimes have been structured and their number compared (including sanctioned offenders) with the counterfeit goods and accompanying forged documents.
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Borislav Atanasov
Fragmentary Analysis of the Market of Fast-Moving Consumer Goods in Bulgaria
Summary:
For its purpose, the fast-moving consumer goods satisfy mainly the basic needs, and unlike the consumer durables, distinguish with relatively high frequency of consumption. Based on data of the National Statistical Institute, the change of retail sales for the period 2010-2018, the average expenditures of the households for purchasing of foods, the change of number of retail sales premises - for the country and statistical regions, the change of number of retail sales premises of the leading trade chains selling fast-moving consumer goods are presented in the article. On the basis of the author’s own researches of the consumer’s behaviour when they purchase fast-moving consumer goods, a comparative analysis through one-dimensional frequency distributions is made and trends of consumers’ behaviour during the purchase are brought out.
