Динамичка процена локалног пословног окружења као подршка инвестиционим одлукама врховних менаџера

  • Denitsa Petkova Zagorcheva Shumen University, Bulgaria
  • Daniel Yordanov Pavlov University of Ruse "Angel Kanchev" Bulgaria
Ključne reči: пословно окружење, процена, пореска политика, општина

Sažetak


Сваки менаџер има одређене инвестиционе идеје за развој пословања. Неке од инвестиција односе се на изградњу производних погона на новим локацијама, а инвеститори се суочавају са разним ризицима, који би чак могли зауставити почетне развојне планове. Многи од ових ризика настају услед недостатка поузданих података о пословном окружењу у новим областима. Неуспех у припреми донео би велике финансијске губитке. Овде долази наука која ће их оснажити одговарајућим економским моделима.
Циљ овог чланка је да представи како се економски модел за процену локалног пословног окружења може применити на неке бугарске градове на основу општинског пореског система и локалне инвестиционе политике. Тако би предузетници могли да упореде пословно окружење у различитим општинама, као и да идентификују могућу динамику њихових трендова.

Biografije autora

Denitsa Petkova Zagorcheva, Shumen University, Bulgaria
PhD in Management and economics
Daniel Yordanov Pavlov, University of Ruse "Angel Kanchev" Bulgaria
Head of the Entrepreneurship Center at the University of Ruse "Angel Kanchev"

Reference

Antonova, D. (2017). Common understanding of corporate social responsibility in Bulgaria, Analele Universității ”Eftimie Murgu” Reșița, Fascicola II, Studii Economice, XXIV, 7-23.

Avramova, D. (2017). Public-Private Partnership in the Example of Titan Ltd., Journal of Entrepreneurship & Innovation, 9, 134-141.

Dimitrova, T., Nikolova, D. (2017). Integral estimation of the corporate social responsibility, Economic Thought Journal at Bulgarian Academy of Science, 4, 67-89.

Kunev, Sv., I. Kostadinova, B. Stoycheva. (2017). Business Governance and Corporate Social Responsibility in Bulgaria, Analele Universității ”Eftimie Murgu” Reșița, Fascicola II, Studii Economice, XXIV, 99-115.

Mihajlovic, I., Voza, D., Miloševic, I., Durkalic, D. (2016). Environmental Awareness as a Universal European Value, Serbian Journal of Management, 11(2), 149-153.

Mingaleva, Z., Sheresheva, M., Oborin, M., Gvarliani, T. (2017). Networking of small cities to gain sustainability, Entrepreneurship and Sustainability Issues, 5(1), 140-156.

Pavlov, D., Sheresheva, M., Perello, M. (2017). The Intergenerational Small Family Enterprises as Strategic Entities for the Future of the European Civilization - A Point of View, Journal of Entrepreneurship & Innovation, 9, 26-38.

Public Finance Act. (2013). Bulgarian State Gazette, 15.

Ubreziova, I., Moravcikova, K. (2017). How to Perceive The Corporate Social Responsibility in The Agro-food Companies, Serbian Journal of Management 12 (2), 201-215.

Zagorcheva, D. (2017). Research and Estimation of the Tax Policy and Investment Policy in the Municipalities as a Managed Factor of the Business Environment in Benefit to The Industrial Firms, PhD dissertation at the University of Ruse “Angel Kanchev”, Bulgaria.

Zagorcheva, D., Pavlov, D. (2016). The Need for Elaboration of a New Economic Model for Business Environment Analysis, Journal of Entrepreneurship & Innovation, 8, 19-27.

Web references

Dve Mogili Municipality Council. Decree №1 for defining the values of the local taxes for the territory of the Dve Mogili municipality. Approved with Decision №74 from 01 Feb 2008, last changed by Decision №366 from 29 Oct 2016. http://www.dvemogili.bg/pdf/aktove/naredbi/Napedba1-2016-10-28.pdf 24 Aug 2018.

Dve Mogili Municipality Council. Reports for cash execution of the Dve Mogili municipality budget, extra budget accounts and funds for 2012, 2013, 2014, 2015 and 2016. http://www.dvemogili.bg 24 Aug 2018.

Kaspichan Municipality Council. Decree for defining the values of the local taxes for the territory of the Kaspichan municipality. Approved with Decision №50 from 25 Jan 2008, last changed by Decision №307 from 24 Nov 2016. http://www.kaspichan.org/upload-files/obshtinski_savet/materiali/2015_2019/12/ndredba_danaci.pdf 24 Aug 2018.

Kaspichan Municipality Council. Reports for cash execution of the Kaspichan municipality budget, extra budget accounts and funds for 2012, 2013, 2014, 2015 and 2016. http://www.kaspichan.org 24 Aug 2018.

National Association of Municipalities in the Republic of Bulgaria, Inquiries about the municipality revenues, expenditures and territories. http://www.namrb.obuchi-se.org 24 Aug 2018.

Ruse Municipality Council. Decree №20 for defining the values of the local taxes for the territory of the Ruse municipality. Approved with Decision №79 from 28 Feb 2008, last changed by Decision №401 from 15 Dec 2016. http://obs.ruse-bg.eu/naredbi/26 24 Aug 2018.

Ruse Municipality Council. Reports for cash execution of the Ruse municipality budget, extra budget accounts and funds for 2012, 2013, 2014, 2015 and 2016. http://ruse-bg.eu/bg/pages/490/index.html 24 Aug 2018.

Shumen Municipality Council. Decree for defining the values of the local taxes for the territory of the Shumen municipality. Approved with Decision №31 from 12 Feb 2008, last changed by Decision №263 from 29 Sep 2016. http://www.shumen.bg 24 Aug 2018.

Shumen Municipality Council. Reports for cash execution of the Shumen municipality budget, extra budget accounts and funds for 2012, 2013, 2014, 2015 and 2016 http://www.shumen.bg 24 Aug 2018.

Objavljeno
2020/11/08
Rubrika
Originalni naučni članak