The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.

This paper presents the results of the first large-scale study on forms, factors, and efficiency of eco-management in Bulgarian agricultural farms of different juridical type, size, specialization, and location. First, a brief characterization of surveyed “eco-active” farms is made, analyzing the various forms and scope of eco-management in agricultural farms. Next, different factors of eco- management in farms are specified along with the costs, effects, efficiency and perspectives of eco-management in agricultural farms. Finally, conclusions from the study are summarized.

The article sums up the main characteristic features of the multifund pension security system based on the experience of countries, where the model has been adopted. This is an analysis of possible portfolios, available to the insured persons to select from, their differences and their functioning in the course of time. Recommendations are made how to adopt some specific features of multifunds in the Bulgarian system, in order to optimize it. Three countries from Latin American (Chile, Peru, Colombia), one from Central America (Mexico) and five from Central and Eastern Europe (Lithuania, Latvia, Estonia, Slovakia and Hungary) are studied. The paper points out the main features of the system in Armenia – the latest country, having introduced such type of security – since 1.01.2014.

Theoretical prerequisites and messages are considered, which change the orthodoxy of economic theories by displaying the specific aspects of behavioral economics, as well as the necessity of interaction between the different scientific views when analyzing motivation. The motivation in this context is monitored as a multifaceted and multifactor event for estimation, embodiment and development in the organizations (integrative tendencies, relations: “rational-irrational”, “external-internal”, researches, indicators and application of instrumentation under the so called new theories).

On the occasion of the 80th anniversary of prof. The presentation of his creative personality and his scientific achievements deserve the attention and recognition of the scientific community. With his comprehensive work in the field of general economic theory and its interrelationship with the development of modern capitalism, he has consistently established his personal reputation as an objective researcher and erudite expert on contemporary economic thought. With his persistent conscientiousness and consistent dedication to economic science, Prof. Leonidov has received well-deserved recognition from the scientific community at home and abroad.

On 4-5 June this year, the European Monetary and Financial Forum held its XXXI Regular Session on "Money, regulation and growth: financing new growth in Europe". The event was hosted by the Community of European Universities, based at the Baffi Center - Bocconi University, Milan. 110 central bankers and academics from the US, the UK, France, Israel, the Netherlands, Germany, Canada, Italy, Austria and other countries participated, as well as representatives from important European institutions such as the European Central Bank, the Bank for International Settlements and the European Investment Bank.

The questions of what, how and why in economics and society have preoccupied human thought since ancient times, but continue to jealously preserve their enigmatic nature. "The Idea of Progress Beyond Economics is an excellent book tracing the development of the ideas underlying the movement and progress of economics and society, written by a distinguished contemporary economist of ours, and as can be traced from the book, not only an economist but also a scholar with extensive sociological and philo-sociological knowledge, Prof. Dr. ic. Methods Kanev.