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  The Online Store – Features in Accounting and Tax Aspects of Activity

  This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related ... This paper is an attempt, based on the nature and legal framework of the online store, to define the accounting and taxation issues of its business. For the purpose, the paper discusses the specificities of fiscal reporting of: a domain, a website and online store software products, delivery of goods and their release /signing out/, costs related to commercial activity, advertising, research and affiliate marketing costs, costs for claims and warranties, receipts from sales of goods and new techniques of sales – drop shipping, collective shopping, customers’ cash payments and through e-payment systems. Tax issues related to the online store Value Added Tax charging, tax registration, registration regimen and commercial activity requirements are also briefly systematized.

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  Rejoinder on Free Will, Determinism, Libertarianism and Austrian Economics

  Block (2015) claimed that the free will position is correct, that of determinism incorrect, and that libertarianism and Austrian economics are compatible with the former but not the latter. Edelstein, Wenzel and Salcido (2016) criticized Block (2015) on the grounds that. The present paper is a rejoinder to EWS. It argues that determinism is ... Block (2015) claimed that the free will position is correct, that of determinism incorrect, and that libertarianism and Austrian economics are compatible with the former but not the latter. Edelstein, Wenzel and Salcido (2016) criticized Block (2015) on the grounds that. The present paper is a rejoinder to EWS. It argues that determinism is incorrect; that free will is correct, and that freedom of will is important for both Austrian economics and libertarianism.

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  Genesis of Modern Marketing Networks

  In modern economic practice as a natural result of a number of public and market processes emerge groupings of organizations with a common strategic objective, referred to as "networks". This form is a phenomenon with a complex manifestation and it is studied by a number of theories relating to networks - field of economics, which is still ... In modern economic practice as a natural result of a number of public and market processes emerge groupings of organizations with a common strategic objective, referred to as "networks". This form is a phenomenon with a complex manifestation and it is studied by a number of theories relating to networks - field of economics, which is still developing. So the motives of this study are several: to track groups of factors (etymological, philosophical and economic) that lead to the emergence of networks to clarify their inherent characteristics, to reveal the specifics of their manifestation in the marketing field and in result to enrich modern marketing paradigm to be able to develop new scientific approaches to building and managing marketing networks in Bulgaria.