Yearbook

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  THE INDUSTRIES IN CULTURE AND THE SUSTAINABLE DEVELOPMENT OF MODERN MUNICIPALITIES

  This study examines the emergence and development of scientific terminology that relates culture to business in so-called cultural and creative industries and their specific characteristics. The author analyses the theoretical concepts of various scientists (some of them from Bulgaria) regarding the interpretation of specific terminology related ... This study examines the emergence and development of scientific terminology that relates culture to business in so-called cultural and creative industries and their specific characteristics. The author analyses the theoretical concepts of various scientists (some of them from Bulgaria) regarding the interpretation of specific terminology related to the effect of creative economies on the sustainable development of modern communities. The paper provides an algorithm of activities and feasible solutions for the implementation of the concept of creative cities in Bulgaria. It supports the idea that, in the current period of economic crisis and a highly dynamic and competitive environment, municipalities have to adopt a new governing approach that provides for the development of creative and cultural industries. Best practice has shown that the concept of creative cities would accelerate their economic growth. Most Bulgarian municipalities need to develop new strategic documents that prioritise the creative industries and provide incentives for their support by local authorities also aiming to solve various social problems.

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  LEGAL REGIME OF TAX LIABILITY PROCEEDINGS IN THE REPUBLIC OF BULGARIA

  The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, cir-cumstances and tax liabilities of tax-liable persons through the proceedings for assessing the tax liability carried out by the ... The study analyzes the overall legal regime of tax liability proceedings in the Republic of Bulgaria. It examines the legal characteristics, the participants and the effects at all stages - from the finding of facts, cir-cumstances and tax liabilities of tax-liable persons through the proceedings for assessing the tax liability carried out by the revenue authorities to the ad-ministrative and judicial appellation proceedings. Thus tax liability proceed-ings are defined as a complex and independent process regardless of the fact that the provisions for its individual stages are contained in different regula-tions.

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  TOPICAL LEGAL PROBLEMS RELATED TO REGULATIONS CONCERNING JOINT-STOCK COMPANIES

  The paper examines some current legal issues related to regulations concerning the joint-stock companies. The aim of the research is to analyze the current status of shareholders in such companies, the protection of their rights and the liability of the governing bodies for violation of their rights. An analysis was carried out on the membership ... The paper examines some current legal issues related to regulations concerning the joint-stock companies. The aim of the research is to analyze the current status of shareholders in such companies, the protection of their rights and the liability of the governing bodies for violation of their rights. An analysis was carried out on the membership rights of expelled shareholders in cases of increase or reduction in the capital of a joint stock company. Special emphasis is put on issues related to management’s liability for damages inflicted on the company. The author argues for its classification as a contractual liability on the grounds of research and analysis of the current jurisprudence. The conclusion provides a summary and suggestions for improvement of the existing commercial legislation.