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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).
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DEVELOPING LOW-CARBON TRANSPORT IN EUROPE: TAX BREAKS AND PURCHASE INCENTIVES
The response process of the countries of Europe regarding the requirements for the development of a low-carbon and ecological environment pose many challenges to individual countries. The implementation of the norms laid down in the European Green Pact requires actions in various economic spheres in the corporate, production, public and private ...
The response process of the countries of Europe regarding the requirements for the development of a low-carbon and ecological environment pose many challenges to individual countries. The implementation of the norms laid down in the European Green Pact requires actions in various economic spheres in the corporate, production, public and private sectors. The subject of the present work is the low-carbon transport in Europe. The basis of the present work is the derivation of a comparative analysis of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020. For the purposes of focusing of the study on the development of low-carbon transport in Europe and the applied tax breaks and purchase incentives on a wider scale, the local measures used in individual countries are analysed. The thesis on which the author emphasizes is related to the statement that Bulgaria should follow good practices in the EU, related to incentives for the purchase of cars with low carbon dioxide emissions, as well as tax breaks.
The tasks that have been set with this work are as follows:
- to introduce the measures for decarbonization of road transport;
- to analyze the state of carbon dioxide emissions - average level for the period 2007-2018 (thousands) and the sale of passenger cars - average level for the period 2007-2020;
- to compare the applied tax reductions and purchase incentives aimed at improving the environmental friendliness of the car fleet in European countries.
As a result of the analysis, it is concluded, that there are good practices of financial promotion in some European countries and the justified need to review the tax policy related to the taxation of cars in developing European countries, such as: Bulgaria, Estonia, Italy, Lithuania, Poland, Romania, Slovakia and Slovenia.
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TRANSFORMATION TO AGILE PROJECT MANAGEMENT – CHALLENGES FOR THE IT INDUSTRY
The purpose of the paper is to analyze and critically evaluate the challenges facing the organizational migration from traditional to agile project management and to propose an organizational framework with conditions for a more successful transformation to Agile in the IT sector. The research thesis states that migrating from traditional to agile ...
The purpose of the paper is to analyze and critically evaluate the challenges facing the organizational migration from traditional to agile project management and to propose an organizational framework with conditions for a more successful transformation to Agile in the IT sector. The research thesis states that migrating from traditional to agile project management is a complex organizational innovation that may face multiple barriers and challenges. Overcoming these barriers requires creating appropriate conditions that are relevant to the identified weaknesses and at the same time enforced not in a bureaucratic but flexible way.
The tasks of the study are: 1) Clarifying the evolution in project management and key factors and challenges in the transformation from traditional to agile project management; 2) Empirical study of the critical factors for a successful transformation towards agile project management; 3) Formulation of proposals for the necessary conditions and organizational inter-ventions to support the process of migrating to the agile approach. An empirical study was conducted and the factors and challenges in the process of moving to Agile were investigated among respondents from different companies (n=98). On the basis of the findings, key conditions for organizational interventions to be followed to implement an efficient migration to an Agile have been identified.
