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  Salt Trade of Tsvyatko Radoslavov and his Company in the 50s – 70s Of The 19th Century

  In this article the trade with rock and sea salt of one of the biggest sales companies established in the town of Svishtov in the 50s of the 19th century in the region of Vlashko has been traced. The available quantitative data available in Tsvyatko Radoslavov’s unpublished archive have been processed by outlining daily business practices in this ... In this article the trade with rock and sea salt of one of the biggest sales companies established in the town of Svishtov in the 50s of the 19th century in the region of Vlashko has been traced. The available quantitative data available in Tsvyatko Radoslavov’s unpublished archive have been processed by outlining daily business practices in this trade and the scope of the company’s activities as well as defining the company’s profitability. Different periods of the company’s activity have been outlined, as well as the trading network of the imported salt from Romanian cities and the sale of salt in Svishtov and in the North of Bulgaria. This article is a contribution to the studying of different specific mechanisms of the trade and the justification of the thesis that Svishtov has been one of the main centres of salt trade on the southern Danube bank during the period of the Bulgarian National Revival.

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  Aspects of the Forged Documents in the Tax Process

  In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of ... In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and content of the documents and to the specifics of forged documents. To curb tax evasion it is appropriate to define the prerequisites and conditions that are conducive to improper documentation. Revenue authorities have a duty to identify the specific dimensions of the consequences of a criminal creation, use, concealment or destruction of documents. The article discusses the possibilities for control of counterfeit documents as shall be established: the nature of the document, its contents and characteristics of forged documents involved in the tax process.

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  State and Trends in the Development of the Bulgarian Pension Market for 2007-2012

  The article examines the state of the pension market as a key element of private pension system in Bulgaria. The analysis focuses on: defining the degree of market concentration, reporting the results and financial performance of pension companies and the level of indicators characterizing the operation of the supplementary pension insurance. On ... The article examines the state of the pension market as a key element of private pension system in Bulgaria. The analysis focuses on: defining the degree of market concentration, reporting the results and financial performance of pension companies and the level of indicators characterizing the operation of the supplementary pension insurance. On this basis, following the main trends in the market for 2007-2012, some of the existing problems are outlined. At the same time some measures are suggested in order to overcome the problems in the future.