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  Degree of Differences in the Structure of Government Expenditure for the Provision of Collective Services Between EU-26 and Bulgaria

  The main goal of this article is to examine the differences in the structure of the expenditure of the “Central Gorvernment” sub-sector by functions of the classification of the functions of state government (COFOG) between the EU-26 and Bulgaria in the period 2007 - 2021 and, on this basis, to analyze the conducted public policies in the field of ... The main goal of this article is to examine the differences in the structure of the expenditure of the “Central Gorvernment” sub-sector by functions of the classification of the functions of state government (COFOG) between the EU-26 and Bulgaria in the period 2007 - 2021 and, on this basis, to analyze the conducted public policies in the field of providing collective services for the benefit of society, aimed at increasing public welfare. To realize the set goal, an integral coefficient of structural differences is used. The obtained results indicate that during the analyzed period there are significant differences in the structure of certain expenditure by functions of the COFOG between the EU-26 and Bulgaria, which in turn is the reason for differentiation in the public policies implemented between the EU and Bulgaria.

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  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.

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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.