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  Health and Organizational Challenges of Remote Work During the Pandemic

  Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end of the lockdowns, little is known about the benefits and challenges of global remote work in terms of well-being and ... Stay-at-home recommendations and restrictions during the global COVID-19 pandemic are creating unprecedented challenges for employees whose work has been transferred to a home environment. Even today, more than 2 years after the end of the lockdowns, little is known about the benefits and challenges of global remote work in terms of well-being and mental health, work-life balance, job satisfaction, productivity, adaptability of the home office and gender equality. Therefore, a targeted key review of PubMed/Medline and Google scholar was conducted to better understand the broad dimensions related to the health, well-being and workplace of remote workers. The review was focused on employees specializing in office and administrative activities who worked remotely during each of the lockdown waves from March 2020 to 2021.

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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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  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.