Yearbook

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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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  THE COLLABORATIVE ENVIRONMENT – A SOURCE OF SOCIAL ACTIVITY OR A FACTOR FOR MOTIVATED PASSIVITY

  The study relates success, the role of personal and professional skills and teamwork on the one hand to the importance of collaborative environment on the other. The components of the collaborative system are of particular importance for the success in achieving the common goals. Moreover, even when personal and professional skills are of very ... The study relates success, the role of personal and professional skills and teamwork on the one hand to the importance of collaborative environment on the other. The components of the collaborative system are of particular importance for the success in achieving the common goals. Moreover, even when personal and professional skills are of very high quality and the team is efficient, its actual performance may deviate in varying degrees from the expected results because of the collaborative environment. It is a source of social activity because it modifies the behaviour of the team members. The study examines the relation between collaborative environment and motivated passivity. An emphasis is put on its role and importance for individual’s deficit of ideas. In this respect the study examines two main issues - education and communication and the shortcomings of institutions and the social environment. It defines the specific problems that underlie the deficit of ideas, which is related to motivated passivity. This in turn affects the efficiency of the social system. The study provides guidelines for implementation of changes to overcome motivated passivity as a social phenomenon.

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  THE INDUSTRIAL POLICY OF CONTEMPORARY EUROPE

  The study examines the essential aspects of policy as a concept and as a social phenomenon. An emphasis is put on the industrial policy and its contemporary dimensions within the European Union. The authors support the thesis that theoretical concepts should be studied continuously in order to achieve a synergetic effect from the combined ... The study examines the essential aspects of policy as a concept and as a social phenomenon. An emphasis is put on the industrial policy and its contemporary dimensions within the European Union. The authors support the thesis that theoretical concepts should be studied continuously in order to achieve a synergetic effect from the combined implementation of their key elements. Their convergence into practical processes and actions should follow the principles of industrial policy as an important factor for the revival of the European economy.