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  Vertical Fiscal Imbalance in Bulgaria in the Period 2003-2017

  The aim of the study is to present the evolution of vertical fiscal imbalance in Bulgaria, considering the contribution of revenue decentralization and expenditure decentralization as well as local governments’ revenue effort. With this respect we first reviewed and discussed the indicators of vertical fiscal imbalance applied. We than performed ... The aim of the study is to present the evolution of vertical fiscal imbalance in Bulgaria, considering the contribution of revenue decentralization and expenditure decentralization as well as local governments’ revenue effort. With this respect we first reviewed and discussed the indicators of vertical fiscal imbalance applied. We than performed an assessment of vertical fiscal imbalance in Bulgaria during the period 2003-2017 in order to reflect the impact of its determinants. The results demonstrate that the vertical fiscal imbalance in Bulgaria has been generally narrowing. Regardless of that, the fiscal imbalance remains considerably large in comparison with the imbalances between expenditure and revenue assignment in public sectors of other EU countries.

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  About the Discussional Legal Nature of the Manager's Liability in the Limited Liability Company for Damages

  This article studies the term management tort as grounds for the involvement of the specific liability of the manager for damages caused to the limited liability company in the commercial law. Theoretical analysis was made in respect of the essence of liability in view of the main division in the legal doctrine – contract and tort by type. Based ... This article studies the term management tort as grounds for the involvement of the specific liability of the manager for damages caused to the limited liability company in the commercial law. Theoretical analysis was made in respect of the essence of liability in view of the main division in the legal doctrine – contract and tort by type. Based on the normative analysis and the current court practice, conclusions were drawn in respect of the specific characteristics of the liability which attribute it to the contract by type, but a specific property liability.

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  Electronic Identification in the European Union and Bulgaria - Current State, Technological Features and Opportunities for Development

  Electronic identification is a means of authentication of individuals using electronic services. The successful application of e-Government is inconceivable without the use of a single method for proving the identity of the participants. The article aims to clarify the nature of electronic identification and to outline its application in the ... Electronic identification is a means of authentication of individuals using electronic services. The successful application of e-Government is inconceivable without the use of a single method for proving the identity of the participants. The article aims to clarify the nature of electronic identification and to outline its application in the European Union and Bulgaria. The following tasks are solved: the concept of the e-identification has been defined, the main benefits of its implementation have been outlined, the technical specifications of the electronic identification scheme have been examined, the methods of electronic identification in the European Union and Bulgaria have been described. At the end of the article a SWOT analysis is made, comparing the e-identification options used by Bulgarian citizens.