Suchergebnisse

This study presents the analysis of the tax system in the Republic of Bulgaria since the country's accession to the European Union has influenced its development and further economic integration into the global community. The research goal is to analyze the tax policy of the Republic of Bulgaria as a factor in the destructive state development as its taxation needs improvement in terms of tax collection, information security, and data transfer, along with the inefficient structure of direct and indirect taxes. As the hypothesis of the research, the authors considered promising approaches to overcoming the destructive nature of Bulgaria's state system by developing an effective mechanism of tax policy and improving the tax system in line with the modern conditions

The deflnition of minorities under international law has always invoked intense debates. In the discourse on the criteria for defining minorities, one of the main arguments has been that such a deflnition is not necessary, after all the UN managed to establish the principle of self-determination of peoples without adopting an official deflnition of the term "peoples" . However, it does not fully reflect the complex nature of the minority question in multi-ethnic Africa. While discussing the criteria for deflning minorities at the international level, the author highlights the complexities involved in determining who minorities are in African states and points out why these criteria may not suit the dynamics on minority matters

The article raises the issue about the nature of the relationship between the supreme power and society of the early Russian state

The article raises the issue about the nature of the relationship between the supreme power and society of the early Russian state. The authors of the article show that this unwritten contract, which was well understood by both parties, who participated in it, functioned well in Russia during the 16th - 17th centuries, and its existence refutes convincingly the Herberstein's passage, who failed to understand the Russian political realities of the early Modern Age

Indigenous peoples have always strived for recognition of the right to their ancestral lands, resources, protection of their language, customs and traditions, all of which in combination constitute their (cultural) identity. This strife for recognition of their cultural rights, even if misinterpreted by some, is justifiable given that indigenous peoples' very survival depend on their cultural ties to lands, customs, traditions etc., passed down from generation to generation