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  Critical Thinking in Accounting Higher Education: Approaches and Limitations

  Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, ... Defined as a goal of higher education, the development of critical thinking skills is a necessary precondition for starting an accounting profession and building a successful career. This study aims to explore the opportunities for critical thinking development in accounting higher education. Different methods of scientific research are applied, including literature review, induction, deduction, comparison and generalization. The presentation argues the necessity and opportunities of critical thinking development during the accounting higher education, indicates a number of studies that support specific pedagogical approaches and techniques promoting the development of critical thinking skills in students. An essential component for their successful implementation is the curriculum organized and planned in a relevant accounting course which integrates application of approaches for critical thinking in solving practical oriented cases and tasks. Some limitations are also highlighted, perceived as hindering the development of critical thinking and the deployment of some approaches. The dynamic nature of the educational process creates conditions to overcome them.

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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.