Issue 2, 2003

Theoretical and policy making aspects of interaction between innovation and economic development have been carried out. It has been proven that for small scale open economies the governance plays a major role in transformation of new knowledge into new products and services for the market. In this respect it has offered an analytical scheme consisting of five sectors: R&D, education, business, nonprofit and state, each of them having its international equivalents. Legal, institutional and financial environment exercise essential influence on the efficiency of their interaction. This analytical scheme is proved by experience of EU, and is applied for analyses of interaction between innovation and economic development in Bulgaria. Priorities for national innovation policy are identified, based on a survey of 50 respondents.

JEL: О10, О31, О32, О33

This paper investigates the notion of know-how, its origin, subject and scope. It underlines that the know-how is a separately defined object of intellectual property. The contents of know-how is analyzed (knowledge, skills, experience), its characteristic parameters (absence of legal protection, secret character, economic value, practical applicability), its forms of existence - written documentation, practical experience, in the form of objects. The field of implementation of know-how is revealed - technical and managerial-economic as well as methods of transfer are identified - by the necessary documentation and/or by training. The illegal misappropriation has also received attention.

JEL: O34; D45

This paper analyzes the changes within the taxation scale in correspondence with the Law on Taxation of the Income of Physical Persons and an analytical method is advanced for the calculation of the tax. A short history review is made of the process of preparatory work of and voting on the Law as well as of the fiscal role of taxes. Comments are made on the changes of a number of elements of the tax scale for the period 2001-2005 and their impact on the size of the tax and of the tax weight on the separate level groups. The main shortcomings of the table method of fixing the tax size are indicated. On the basis of putting into form of the different elements of the tax scale, evidence is formulated that the size of the tax does not depend only on the size of the taxation base but also on the number and width of the different income groups within the table. The advanced analytic method of calculation of tax include tax function and tax weight function. The tax function is characterized by accelerated increase in accordance with the increase of the tax base. The function of the tax weight marks a slowing increase in relation to the tax base.

JEL: Н21, Н24

The socioeconomic situation at the beginning of the 21-st century is fundamentally different from those of the preceding stages of development of Bulgaria. The contemporary economic activity of firms is connected to the dynamic management decision taking needing professional precision of their marketing scope, limits and object of impact by markets. By investigation of the evolutionary changes in the marketing management in the firms, the classic and neoclassic paradigms are drawn out. On this basis modifications have been fixed in the structure of marketing activities and the basic dimensions, depicting the contents of the marketing space, needed for the realization of the dynamically changing market behavior of the firms.

JEL: D 21; M 31; L 22

A model is advanced for the estimation of the separate influences of certain changes on the aging of the population. This model was applied to Bulgaria during the last decade (1991-2001) covering the period of transition to market economy. This period differs due the strong decrease of birth rate, increase of death rate and massive emigration for the size of the country.

JEL: J10; C21

Implementing the family income taxation brings back the role of home economy in the civil society, gives new meaning of the marrage and household, helps abolition of some governnent sponsored social engineering. This article deals with some major moments in the prerequisites, place and role of the family income taxation. On the basis of comparative analysis the experience of some EU countries and USA in taxing the family are shown.

JEL: H21; H24; H26; H31