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 methodological basis of the research is represented by general scientific, private and special methods of cognition. Their combination allowed the authors to analyze the studied issue and to draw appropriate conclusions.

The aim of the article is devoted to analyzing political and legal representations of the concepts of relations between two public institutions: the Church and the State, suggested by modern academics. Emphasis has been placed on the fact that the model of the religious and power synergy has been transformed by the existing system of values and is legally enshrined. The general dialectical scientific method enabled the authors to consider the problem of reformation of the religious legislation in the Russian Federation at the present stage; to demonstrate the changes in the religious legislation of the Russian Federation depending on a combination of internal and external factors affecting it. The results of the study let the authors draw the following conclusions: the institution of religion in the modern world cannot avoid participation in settlement of political processes. Therefore, it is necessary to develop a mechanism for implementation of constitutional principles for the ties between the State and the Church. ; El objetivo del presente artículo es considerar los estudios de los científicos sobre el poder y la sinergia religiosa en las relaciones entre el Estado y la religión como institución social. El método científico dialéctico general permitió a los autores considerar el problema de la reforma de la legislación religiosa en la Federación de Rusia en la etapa actual; demostrar los cambios en la legislación religiosa de la Federación de Rusia en función de una combinación de factores internos y externos que la afectan. Los resultados del estudio permitieron a los autores sacar las siguientes conclusiones: la institución de la religión en el mundo moderno no puede evitar la participación en el arreglo de los procesos políticos. Por tanto, es necesario desarrollar un mecanismo de implementación de los principios constitucionales para los vínculos entre el Estado y la Iglesia.