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  Aspects of Importing Third-Country Employees in the Tourism Sector of Bulgaria

  The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a massive outflow of people seeking employment in tourism, and Bulgaria has been forced to turn to third countries. ... The import of employees in the tourism sector is not a new phenomenon for Bulgaria. After the accession of Bulgaria to the EU, there has been an active exchange of employees from the member states. The global pandemic has led to a massive outflow of people seeking employment in tourism, and Bulgaria has been forced to turn to third countries. Seasonality and low wages have further complicated the recruitment activities from the local labour market, making the import of employees vital for the tourism sector. The large number of tourists from Russian-speaking and English-speaking countries expands the possibilities of the countries from which those willing to work in Bulgaria can be attracted. This paper, which focuses on the current state and mechanisms for importing employees for the tourism industry, is based on the existing legal framework, published scientific articles and data obtained from various sources, as well as the websites of the Ministry of Tourism and the Ministry of Labour and Social Policy of Bulgaria.

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  Contemporary Trends and Challenges of Taxation and Tax Control

  This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public ... This study interprets popular theories about the nature of taxes. The functions of taxes for implementing modern tax policy – fiscal, economic, social, environmental, and control – are examined. The contemporary role of taxation and tax control, aimed at ensuring regular tax revenues for the sustainable functioning of the state and public institutions, and for realizing the strategies, policies, and programs, related to sustainable development, is clarified. The modern problems of taxation and tax control in developed and developing countries are studied. In this regard, a comparative analysis of the National Revenue Agency practice in Bulgaria is carried out and, as a result of the study, guidelines for effectiveness and efficiency improvement in the tax field are systematized.

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  Security Management in Bulgaria - a New Model of Good Practices

  In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the authors analysing the energy security issues reveal many different aspects of the concept, countering competitive ... In the dynamics of the contemporary social-economic environment stands out the significant technological progress stands out – this is the reason the concept of energy security comes with a new, wider signification. Most of the authors analysing the energy security issues reveal many different aspects of the concept, countering competitive conceptions. There is a lack of oneness regarding the theoretic frame or the energy security concept’s components – thus the question of the variety of points of view is really typical for social sciences and it doesn’t have to be accepted in a negative way. However, and perhaps contrary to the definition of wealth, the experts on the field of energy policy always underline the need and the urgency of starting to conceptualise energy security. The aim of this paper is to review the energy security concept in the context of contemporary trends and issues in the development of the energy sector based on review of the scientific literature.