6 research outputs found
CONTROL OVER AGGRESSIVE TAX PLANNING
No full textНастоящата разработка има за цел да представи агресивното данъчно планиране като практика на юридическите лица, която влияе неблагоприятно върху държавния бюджет. За целта е разгледана същността на агресивното данъчно планиране и са посочени някои от възможностите за използване му от юридическите лица. Те са на основата на прехвърлянето на данъчната загуба към друга юрисдикция и/или пренасянето на данъчна загуба за следваща година. За ограничаването на тези нелоялни практики е предложен стандарт за автоматичен обмен на информация, чрез който органите по приходите да разполагат с навременна информация за последващи контролни действия. This paper aims to prеsent aggressive tax planning as a legal entity
practice that adversely affects the state budget. For this purpose, it considers the essence of the aggressive tax planning and outlines some of the opportunities it offers to legal entities. These opportunities are based on the transfer of tax loss to another jurisdiction and / or transfer of tax loss for the year. To limit these unfair practices we propose a standard for automatic exchange of information that provides the revenue authorities with timely information for subsequent controls
Investigating the Application of Digital Tools for Information Management in Financial Control: Evidence from Bulgaria
No full textThis paper discusses the application of digital information management tools in the context of financial control. In Bulgaria, such research is innovative as it is the first time that digital transformation in crucial financial control institutions, which influence the formation of the revenue part of the state budget and the spending of public funds, has been studied. The study aims to answer the research question of to what extent the application of digital tools in financial control improves its effectiveness. It analyses how modern technologies improve the efficiency and accuracy of information used in financial control institutions. The authors examine the impact of digital tools, such as database management systems, business analytics platforms, and electronic document management tools, on collecting, analyzing, and managing financial and non-financial information. The study uses descriptive statistics and a correlation analysis, which significantly contributes to establishing the relationship between implemented digital tools and improvements in financial control procedures. The results show that despite the conditions created for digitalization in financial control institutions, digital tools are used to a limited extent in the information management process. The study emphasizes the need for continuous investment in digital technologies and training to maximize the benefits of their application in financial control
Application of digital tools assessing information risk in the control activity
No full textThe paper discusses digitising the leading information flows in control activities. The focus is on applying technology and its integration in implementing forms of control. The aim is to argue for practical approaches to minimise information risk in pre-ongoing and post-control to ensure the accuracy and veracity of financial and non-financial information. Evaluating the effectiveness of data ensures integrity, consistency, validity, completeness and timeliness - applying digital risk assessment tools to control activities. To prove the hypotheses, the cross-tabulation method is applied, focusing on the relationship between the use of verification, inspection, audit, revision and supervision, and the digital tools applied in the control institutions implementing financial control in the public sector of the Republic of Bulgaria. The study evaluates the effectiveness of data management practices, emphasizing the importance of maintaining integrity, consistency, validity, completeness, and timeliness. The study acknowledges that the use of advanced digital risk assessment tools could improve the effectiveness of control activities in various areas. The approach supports the sustainability of financial control and is in line with modern management standards, promoting a culture of accountability and precision in the management of public finances
Teaching methods through the eyes of Bulgarian students from three generations
No full textThis article aims to identify the attitudes of different generations regarding certain aspects of the teaching approaches used during the education of economic disciplines. The analysis primarily draws on a scientific review of previous studies in both international and Bulgarian contexts, focusing on the attitudes of lecturers and the perceptions of students from the three generations involved in the educational process. A descriptive research strategy is employed to support the thesis. A survey was conducted using a questionnaire to implement the descriptive method. With a population size of 37,403 students, the respondents formed a sample size of 662 respondents, achieving a confidence level of 99.056% and a margin of error of 3.78%. The results are presented using two-dimensional distributions in the form of cross-tabulations. The ordinal relationships between the categories of a given variable are represented using ordinal (rank) scales, applying Kendall’s tau-b and Spearman’s rank correlation coefficients. The calculations were carried out using IBM SPSS software. The study found no significant correlation between the characteristics of different generations and their preferred teaching methods. At the same time, generational traits did not influence attitudes towards acquiring new knowledge and skills during the educational process.
Received: 27 October 2023Accepted: 3 April 202
A Survey on AI Implementation in Finance, (Cyber) Insurance and Financial Controlling
No full textArtificial intelligence is changing the world in unprecedented ways and redefining all areas of human activity. In recent decades, the development of AI has progressed at an extraordinary pace. This study examines the scope of implementing AI in the financial sector, insurance, and financial controlling. The research team focuses on these areas, as the main objective of this review is to provide a comprehensive walk-through and to fill the gaps in the literature related to AI implementation in finance, insurance, and financial control from an economic perspective. We provide a comprehensive overview of AI implementation in finance, insurance, and financial controlling, highlighting crucial issues in that process and identifying the relationship between the development of these economic sectors and AI. The authors’ team identifies the trends and main themes in the existing literature in AI-related publications in finance, insurance, and financial control. We discuss the main advantages and disadvantages of AI implementation, identified by our research, and also make some suggestions regarding future research having in mind the interdisciplinary of the topic, the vast development of AI and technologies, and the increasing demand for AI-based solutions, services and products
IMPROVING THE COMPETITIVENES OF TRAINING IN CONTROL AND ANALYSIS THROUGH INTERACTIVE MODELS
No full textСъвременното развитие на информационните технологии оказва съществе-
но влияние върху начините за преподаване, обучение и комуникация. В процеса на глобализация на висшето образование, образователните институции се стремят да утвърждават своите позиции, за да са конкурентоспособни. Този процес неизменно е съпътстван от използване на нови форми и средства за обучение. В разработката е извършено изследване на съвременните методи за преподаване чрез внедряване на дигитални платформи. Проучени са изискванията на практиката за ключовите компетенции, които трябва да притежават специалистите по контрол и анализ. Представени са етапите на конструиране, апробиране и усъвършенстване на уеббазираната интерактивна платформа Moodle.
The development of modern information technologies has a significant impact on teaching, learning and communication. Within the process of globalization of higher education, educational institutions strive to improve their positions in the global educational environment in order to remain competitive. This process invariably includes implementation of new educational forms and methods. The current study reviews the modern teaching methods based on learning management systems. It includes an analysis of the key competences required from the specialists in the field of control and analysis and presents the stages of development, approbation and enhancement of the web-based learning management system Moodle
