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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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  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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  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.