Yearbook

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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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  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.