Dialog

More titles

• 

  Sharing Economy – Characteristics, Consumer Practices and Measurement

  This study examines the changes in the economy reflected in the sharing economy concept. Since the beginning of the 21st century, it has become an important part of the world economy posing a number of challenges to the operating companies and regulatory bodies. The development of the sharing economy has led to the transformation of many sectors ... This study examines the changes in the economy reflected in the sharing economy concept. Since the beginning of the 21st century, it has become an important part of the world economy posing a number of challenges to the operating companies and regulatory bodies. The development of the sharing economy has led to the transformation of many sectors and to some changes in the way a number of businesses operate. In consumer models, attention is being paid to sustainable (green, moral) consumption. The aim of the study is to characterize and clarify the importance of the sharing economy. The study focuses on: presenting the main characteristics of the sharing economy, clarifying the factors that underlie its emergence; examining the consumer practices that distinguish it, as well as the ways of measuring and assessing it.

• 

  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.

• 

  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.