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  Theoretical Foundations, Functioning, and Role of Financial Intermediation as a Factor for Economic Growth

  The study examines the theoretical relationship between financial intermediation and economic growth, focusing on the growing role of non-bank financial intermediation (NBFIs). In order to accomplish this, the main theoretical strands, thematically the most significant propositions, and empirical analyses of the interaction between the development ... The study examines the theoretical relationship between financial intermediation and economic growth, focusing on the growing role of non-bank financial intermediation (NBFIs). In order to accomplish this, the main theoretical strands, thematically the most significant propositions, and empirical analyses of the interaction between the development of financial intermediation and economic growth, the structuring of the modern financial system, and the risks it faces, are critically reexamined. Efforts are focused on exploring the direction of the sector's implicit influence on economic growth and whether it can be reversed or is bidirectional. Does the combination of financial markets and investment intermediaries operating in an economy affect economic growth, and if so, in what ways? The study seeks to extend the dichotomous theoretical conceptualizations of financial structure as primarily banking while broadening the theoretical schema by incorporating the perspective of modern structuring, impact, and activities in the non-bank financial ecosystem.

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  Analysis and Trends in Tax Audit Practice in Bulgaria for the Period 2017 – 2021

  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 ... 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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  Development of Industrial Fire Insurance at JSIC "Ozk-Insurance" JSC

  The main purpose of the study is to assess the state and prospects for the development of the "Industrial Fire" insurance policy offered by JSIC "OZK-Insurance" JSC. The article traces the dynamics of gross written premium income realised by the insurance company and the insurance payments made by it for the period 2017-2021. Thanks to the ... The main purpose of the study is to assess the state and prospects for the development of the "Industrial Fire" insurance policy offered by JSIC "OZK-Insurance" JSC. The article traces the dynamics of gross written premium income realised by the insurance company and the insurance payments made by it for the period 2017-2021. Thanks to the calculated loss ratio, the status of the "Industrial Fire" insurance policy, offered by JSIC "OZK-Insurance" JSC was revealed. On the basis of the conducted research, it was concluded that JSIC "OZK-Insurance" JSC has good opportunities for the development of "Industrial Fire" insurance.