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Mariela Dimitrova, Vitan Todorov
Analysis and Trends in Tax Audit Practice in Bulgaria for the Period 2017 – 2021
Summary:
The revision procedures are an expression of the tax-insurance control activity carried out by the revenue administration. Audits and inspections are the two methods by which the tax administration operates and are mechanisms for the implementation of control powers of the National Agency for Taxation. In this article, the authors present an analysis of data on the audit procedures of the National Revenue Agency for the period 2017-2021, through the prism of which the activity of the National Revenue Agency can be presented in terms of implemented tax-insurance control and exercise of the right of appeal by of tax subjects.
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Mariela Dimitrova
Analysis of Controversial Issues in the Appeal of Tax Revision Acts in the Context of Judicial Practice
Summary:
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 the tax administration, which is decisive in the said proceedings, and the economic entity, whose right to appeal the act is a guaranteed constitutional principle.
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Nadezhda Dimova
Pop-Up Shops - the New Trend in Retail
Summary:
New trends in retail impose new paradigms and new challenges not only on marketing activity but also on business successes of companies as a whole. Sometimes online sales are not enough to meet consumer needs. A new strategic approach lies in the creation of the pop up shops. They are new, interesting, evoke emotions, create consumers a sense of expressiveness and urgency of the purchase, and at the same time provide good profits to companies that risk creating them. Only the future will show how successful the combination of traditional retail and pop stores are.
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Lyudmil Naydenov
State, Dynamics and Trends of Household Income under the Covid-19 Conditions
Summary:
This paper examines the relationship between household income, financial stability and well-being under the COVID-19 conditions in Bulgaria. Based on the definition of the total and monetary household income, the paper outlines its theoretical bases, scope, structure and specific characteristics. It analyzes the dynamics of the total and monetary household income, proving that it depends directly on the global pandemic situation provoked by COVID-19. It also justifies the need to rationalize the management of household income in the short and long term to achieve the financial goals, set in the household budget, and improve household’s well-being. The object of study in this paper is household income, and the subject is defined as the highlighting of factors that affect the state, dynamics and trends in the development of the object of study in recent years in the Republic of Bulgaria. The conclusion is that the rational management of household income in the short, medium and strategic horizon is a prerequisite for the households’ financial stability and achievement of the goals set, complied with the households’ financial capabilities.
