Business Management

Yordan Yordanov
DEMOGRAPHIC DETERMINANTS AND CHALLENGES TO SOCIAL PROTECTION FOR MATERNITY IN BULGARIA
JEL: G28, H53, H55, J1.

Keywords: social protection, maternity benefits, maternity allowances, demographic challenges, demographic policy.

Abstract: The starting point of this study is the understanding of maternity as a condition related to the biological and social function of women for the reproduction of human race, performed by the mother with the birth and upbringing of children in early childhood and to acquire the ability for economically independent living alone or together - in the family or the parents� household. Placed on this basis, the issue of social protection in maternity becomes extremely relevant in the context of demographic and socio-economic challenges to the development of modern society. The study attempts to substantiate the thesis that the system of social payments for pregnancy, childbirth and child-rearing has unused potential to become a working tool of demographic policy with a significant contribution to improving the demographic profile of the Bulgarian population, in connection with which ideas are presented about the possibilities for their organisational development and improvement.
Teodora Dimitrova
DIMENSIONS OF EXCISE POLICY IN BULGARIA
JEL: G28

Keywords: : excise duty, excise policy, harmonisation, revenue from excise duties, excisable goods.

Abstract: Excise duty, being a form of indirect tax revenue, is one of the significant fiscal policy tools of the state. In this context, issues related to the excise policy pursued in Bulgaria remain relevant and are of special interest to the EU, legislative and executive authorities, financial administration, taxpayers and consumers of excisable goods. The study analyses the national dimensions of excise policy, the harmonisation of Bulgarian excise duty taxation with that of the EU, the practice of excise duty taxation in EU member states and the specifics of Bulgarian practice in the field of excise duties. The aim is to point out similarities, principal differences and challenges as well as to make decisions regarding public sector efficiency.

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