Yearbook

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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.

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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 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.