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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.

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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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  Opportunity to Assess the Economic Efficiency of Investment in Information Technology in Local Governments

  Bulgaria is in the development stage, where significant investments are needed in order to create and use appropriate electronic government. Part of the idea of building an e-government is related to the scope of services that municipalities provide. For these reasons it is important from a theoretical and practical standpoint to clarify whether ... Bulgaria is in the development stage, where significant investments are needed in order to create and use appropriate electronic government. Part of the idea of building an e-government is related to the scope of services that municipalities provide. For these reasons it is important from a theoretical and practical standpoint to clarify whether the factors for creating functional e-local government are properly defined. For this purpose, in the paper we use a survey for the level of information systems and technologies in municipalities and on that basis we determine some opportunities for building online services in local administrations. Some characteristics are considered in the development of information systems for the needs of the local administration. We present the processes of awareness of the information need, definition of information problem, definition of the purpose and scope of the system, development of task specification, evaluation of economic efficiency, and implementation of the system. On this basis, the possibilities are derived to assess the economic efficiency of investments in information technologies and software in the municipal administration. Finally, conclusions are formulated.