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  Analysis of the Proportional Tax System in Bulgaria

  Proportional taxation with a single tax rate and the low tax rate policy intended to lower the shadow economy, increase tax revenues due the larger tax base, but also aimed to attract local and foreign investments, improving the employment situation, and finally to stimulate Bulgarian economy in the EU convergence process. Nearly a decade later ... Proportional taxation with a single tax rate and the low tax rate policy intended to lower the shadow economy, increase tax revenues due the larger tax base, but also aimed to attract local and foreign investments, improving the employment situation, and finally to stimulate Bulgarian economy in the EU convergence process. Nearly a decade later empirical data allows an objective analysis of the pros and cons of tax cuts introduced in 2007 and 2008. This paper aims to provoke discussion on low tax policy implemented in in 2007 and 2008 and to analyze its suitableness and eventually to provoke a tax policy amendment debate.

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  A Multi-Disciplinary, Social Constructivist Approach to Promoting Student Engagement, Retention and Achievement in Higher Education

  This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can benefit from the experience of learning and gaining tacit knowledge within a scenario that is designed to enhance ... This article details a social constructivist-based methodology to learning English as a foreign language via a multi-disciplinary approach. The approach used bases learning in a novel, real-world situation so that learners can benefit from the experience of learning and gaining tacit knowledge within a scenario that is designed to enhance motivation. The two groups of students under study were given a year-long project to complete where they had to use not only their language skills, but skills they had developed in other modules from their programme of education such as project planning, project management, planning and holding meetings, producing project reports and working within a collaborative framework. The teaching and research methods in this study aim to improve student engagement with subject materials via added-value and added interest through the use of a practical project, which, in turn, is hoped to improve class retention and student achievement.

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  Transfer of a Sole Trader Proprietorship through Transaction – Commercial and Tax Aspects

  This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed ... This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business.