Yearbook

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  STUDY OF THE APPLICATIONS OF THE MARKETING MIX IN THE CULTURAL SECTOR IN BULGARIA

  The management of cultural activities is an important issue in the increasingly rapidly developing cultural and creative sector. Part of the management of these activities is the application of relevant marketing concepts in the planning and organization of cultural events. In this regard, the goal of the current paper is to derive a marketing mix ... The management of cultural activities is an important issue in the increasingly rapidly developing cultural and creative sector. Part of the management of these activities is the application of relevant marketing concepts in the planning and organization of cultural events. In this regard, the goal of the current paper is to derive a marketing mix for the cultural sector and to research its application in the conduct of cultural events. The paper offers a theoretical analysis of various concepts and models for the marketing mix concept and the authors propose an adapted model of the mix, applicable to the cultural sector. The model has been tested using a specially developed methodology. Data have been collected and analysed for each of the elements of the proposed marketing mix and their constituent variables. The research was conducted for four consecutive years. Based on the results, guidelines have been presented for the planning and application of the elements of the marketing mix in the realization of a cultural event.

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  QUALITATIVE CHARACTERISTICS OF REGIONAL TAX FREEDOM

  This study examines the issues related to the theoretical foundations of the concepts of local own-source revenues, local tax and regional tax freedom and outlines the options for the allocation of taxing powers between the vertical levels of the public sector. It also derives criteria on the basis of which municipal taxes are classified into ... This study examines the issues related to the theoretical foundations of the concepts of local own-source revenues, local tax and regional tax freedom and outlines the options for the allocation of taxing powers between the vertical levels of the public sector. It also derives criteria on the basis of which municipal taxes are classified into three groups defined by the author (exclusively local, typically local and quasi (parallel) local taxes) and highlights the specific characteristics of each of the groups. An analysis is made of the strengths and weaknesses of the highly decentralized version, the highly centralized version, and the mixed model for the allocation of taxing powers between the central and local governments. The study argues that the decentralized division of revenue powers satisfies to the highest degree the requirements for regional financial freedom, identifying the limitations of such a model. The Bulgarian practice in the field of local tax autonomy is investigated and a qualitative assessment of municipal revenue freedom is made. The conclusion is that any tax system that conforms to statutory requirements for enforcing the principles of local self-government and guarantees the local authorities powers in determining the amount of municipal taxes should be considered as a suitable option for settling vertical fiscal relationships. The fact that local tax freedom (autonomy) is a main component of the policy towards fiscal decentralization determines the relevance of the study and its importance in a theoretical-applied aspect. On this basis, tax autonomy of the regions is identified as the object of the current study. The subject of the study are the qualitative parameters of regional revenue freedom and the effects of the different models for the allocation of taxing powers on the object of study. The thesis argued is that local levies and the decentralized allocation of tax revenues, as important components of regional revenue autonomy, are the basis of the policy towards real financial independence of local jurisdictions (including in Bulgaria).