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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.

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  Structural Model of Organizational Behavior

  The study examines the interaction between managerial processes, structure and goals. The nature of this interaction is conditioned upon the level of interdependence between various managerial activities and their level of complexity. The argument is that the level of managerial comprehension of organizational processes and activities is a ... The study examines the interaction between managerial processes, structure and goals. The nature of this interaction is conditioned upon the level of interdependence between various managerial activities and their level of complexity. The argument is that the level of managerial comprehension of organizational processes and activities is a preconditioning factor optimizing organizational performance. In addition, the study introduces a conceptual framework the helps reveal the nature of interdependence between the examined managerial units in the implementation stage of the planned strategic goals. A number of environmental factors are put into perspective in the light of strategic decision-making and organizational behavior optimization.

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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.