Articles

• Konstantin Pashev — Sofia University St. Kliment Ohridski

  Tax Decentralization: Solutions for Bulgaria

  Abstract ▾ PDF

  In the light of the theory for the optimal taxation and the practice in several federal and unitary states a conceptual frame of the distribution of tax responsibilities between central and local authorities is outlined. A differentiation between the decentralization of taxation policy (the power to determine the tax basis and stakes) and of tax administration (tax collection) is made. On this basis the possible solutions for Bulgaria have been worked out and formulated. The conclusion has been drawn that the strengthening of taxation autonomy of the local authorities is the main goal of the reform in the local finances but the appropriate taxes are few and are with restricted income potential. Optimization of the estate taxes and their complementation with local taxes on rents and local tax on patents is proposed. The income potential of these autonomous local taxes is not that big (especially in small municipalities) which grounds the necessity of a semi-autonomous tax on personal incomes as well as of significant central state aiding, e.g. redistribution of tax income between the municipalities.

• Trifon Trifonov — University of National and World Economy

  Methodology of the Corporate Economic Knowledge Accordance with the Philosophy of Science

  Abstract ▾ PDF

  Considered in the paper are the problems of development of the corporate economic knowledge in the light of philosophy of science from 20th century. Outlined is the necessity of financial categories and approaches' interpretation on the basis of the concepts for critical rationality, scientific demarcation, criteria for falsification and others. Emphasis is put on the positive aspects of the modern philosophy interpretation of the economic science.

• Tsvetan Kotsev — European Higher School of Economics and Management

  Institutional Disaffiliation with the Classicism

  Abstract ▾ PDF

  The institutional theory is, to a great extent, filled with criticism of the main classical postulates. Many institutionalists question in their works the hedonistic principle of profit and loss as a main motivating factor for human behavior. The main classical concepts result from relatively old tendencies which dominated the manner of thinking during the period XVII-XVIII century. Due to its strong bond with clerical order, classical economic theory deals with the individual rather than the group. The leading institutionalists argue against this statement and back up the idea that the individual's behavior is manifested in social environment. These and other characteristics show classical theory in static format, unable to react adequately to the dynamics of the social and economic development. Among the fiercest critics of classicism in this respect are Clarence Ayres and Torstein Veblen. This article aims at showing the unconventional view of some of the competent representatives of institutionalism together with their well-grounded criticism of classical orthodoxy.

• Plamen Petkov — The D.A. Tsenov Academy of Economics

  Latent-Structural Analysis of the Contentment with the Home Employment in Bulgaria

  Abstract ▾ PDF

  The paper presents a model based on the latent-structural analysis as a statistical method for studying of the satisfaction with the home employment in Bulgaria. The "causes", "advantages", "problems" and "work environment" are included as exogenous (input) variables, while the "effectiveness" and "satisfaction" are endogenous (output) variables. The data are obtained through two independent surveys - a postal inquiry and an inquiry in Internet. The theoretical model is tested using the diagonal assessed method of the least squares, applied to the primary matrix with polichorical correlation coefficients.

• Hrabar Vazharov — University of National and World Economy

  Representative Review of the Academic Economic Science

  Abstract ▾ PDF

  The conclusions of the offered representative review of the thoughts of academic economists are logical inferences concerning: the terms of the scientific economic concepts, the existence of deferent economic theories, the debates among economic economists, the educational programs of the Bulgarian academic economic schools.

• Dochka Velkova — Economic Research Institute аt BAS

  ПЕНСИИТЕ ЗА ОСИГУРИТЕЛЕН СТАЖ И ВЪЗРАСТ В БЪЛГАРИЯ

  Abstract ▾ PDF

  Представен е аналитичен преглед и систематизация на промените при пенсиите за осигурителен стаж и възраст в периода 1990-2004 г. на базата на тяхната дълбочина, като разделителната линия е пълната трансформация на пенсионния модел. Очертани са три периода, които са типологизирани съгласно тяхната природа и обхват. Направена е оценка дали и доколко са постигнати избрани цели на пенсионната реформа чрез проследяване развитието на ключови параметри като: равнище на пенсиите, обхват на осигурените лица, коефициент на заместване на доходa, осигуряване на по- адекватна връзка между осигурителен принос и пенсионни права, финансово състояние на фонд “Пенсии” и т.н. Обобщени са уроци от българската практика и са очертани основните предизвикателства пред по-нататъшното развитие на пенсионната система.