In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a holistic framework for understanding and ...
This paper reviews the reaction of retail trade in the Republic of Bulgaria and around the world as a consequence of the declaration of a state of emergency related to the spread of COVID-19 virus infection. The actions of the trade operators regarding the various ...
A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning ...
Income inequality is a result from an unequal distribution of different types of incomes forming total household income. The aim of the paper is to find which income sources are the main drivers for rising inequality in Bulgaria for the last 25 years by using income ...
The study looks into the specifics of corporate social responsibility during the state of emergency, imposed because of the coronavirus pandemic. This study aims at scrutinizing and systematizing how CSR targeted both internal and external stake - holders (employees ...
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal. The journal is indexed by EBSCO Publishing, CEEOL, RePEc and Google Scholar.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Journal “Dialogue” is
1. Topics
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
2. Languages
The journal is multilingual. We accept texts written in one of the following languages:
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Fakes as Objects of Tax Control
Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of ...
Money came into existence on the basis of market relations in the absence of state intervention. The first means of exchange date back earlier than the development of clearly-established structures of public administration. The need for money was generated during an early form of trade, the barter. In general, the actual functions of money cover three general categories: a medium of exchange, a store of value and a unit of account. Money should be a universal force. This does not mean that ...
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 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 ...