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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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  Social and Economic Significance of Bulgarian Small and Medium-Sized Enterprises: SWOT Analysis

  Bulgarian economy remains within the periphery of more prominent economic processes. The country significantly lags not only behind leading European economies but also behind Central European economies, which used to have similar economic development in the early 1990s. In this respect, without a doubt, the emphasis should be put on the role of ... Bulgarian economy remains within the periphery of more prominent economic processes. The country significantly lags not only behind leading European economies but also behind Central European economies, which used to have similar economic development in the early 1990s. In this respect, without a doubt, the emphasis should be put on the role of small and medium-sized enterprises, which form a fundamental part of the employment rate within the country and generate a major revenue part of the republican and local budgets. The purpose of this study is to focus on the main advantages and disadvantages of Bulgarian small and medium-sized enterprises and based on them to propose working measures for improving their market performance.

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  Towards a New Paradigm for Social Life

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