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  To the Question of Economic Study of Agrarian Contracts

  Arround the globe, a huge number of theoretical and empirical studies and publications related to agrarian contracts of various types have been made. In Bulgaria, the studies of economic contracts in general, and of agrarian contracts in particular, are incidental, with individual researchers applying "their own" definitions and methodologies, ... Arround the globe, a huge number of theoretical and empirical studies and publications related to agrarian contracts of various types have been made. In Bulgaria, the studies of economic contracts in general, and of agrarian contracts in particular, are incidental, with individual researchers applying "their own" definitions and methodologies, which are often contradictory, non-comprehensive and highly debatable. The article attempts to answer several important academic and practical questions: what is an economic contract, what is the difference of the economic approach compared to other (legal, sociological, etc.) approaches to the study of contracts, what is the role of economic contracts in agrarian governance, why there is such a huge variety of contracts used by agents, etc. The achievements of the interdisciplinary New Institutional Economics are adapted and a holistic framework for the economic understanding and analysis of agrarian contracts and contractual relations in agriculture is presented. The system of agrarian contracts is seen as a complex, networked and multi-layered system, involving a variety of agrarian and non-agrarian Agents, who govern their relations and activities through various contractual Means (types of contracts), participating in the agrarian contractual Process, as a result of which in each particular time period in a given country, region, sub-sector, type of farming, agro-ecosystem, etc. dominates a certain contractual and governance Order. Like the economic analysis of the system of agrarian governance, the holistic analysis of the system of economic contracts is to apply an A-M-P-O approach, which includes an analysis of all its elements - Agents, Means, Process, and Order. The article offers an adequate economic definition of agrarian contracts and characterization of their place in the system of agrarian governance as bilateral or multilateral agreements related to agricultural production and services. After that, an economic characterization of the agents participating in the contractual relations is made, paying particular attention to their bounded rationality and tendency to opportunism. These two characteristics related to "human nature" are the reason for the existence of transaction costs and the need to choose an effective governing (contractual) form to increase the "rationality" of agents and protect against possible opportunism in their relationships.

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  Analysis of Controversial Issues in the Appeal of Tax Revision Acts in the Context of Judicial Practice

  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 ... 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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  Legislation On Ensuring Fair Competition in Trademarks

  The purpose of developing trademarks as a tool in economic activity and in marketing practice, in particular, is to establish a distinction for the products of its owner, serving both his/her interests and those of consumers as concerns to the absence of delusions and unambiguous awareness of the origin of goods and services. However, how this ... The purpose of developing trademarks as a tool in economic activity and in marketing practice, in particular, is to establish a distinction for the products of its owner, serving both his/her interests and those of consumers as concerns to the absence of delusions and unambiguous awareness of the origin of goods and services. However, how this differentiation is achieved and protected in a regulated way against deliberate or apparently good faith encroachments is the subject of legislation that does not always manage to set clear criteria and at least needs several points of view and interpretations. In this context, the article derives and interprets selected texts from the most important national and international normative acts (such as the Paris Convention, the EU Regulation and the local competition law), and at the end points out an exemplary litigation that arose on the basis of "similarity" to a well-known brand, considered unfair competition.