Challenges to the Enhancement of the Efficiency of the Protection and Fight Against Fraud with the EU Funds – Bulgaria’s Experience Since 2007
Challenges to the Enhancement of the Efficiency of the Protection and Fight Against Fraud with the EU Funds – Bulgaria’s Experience Since 2007

Author(s): Tatiana Hubenova
Subject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Financial Control and Management System; Prevention; Detection and Fight Against Fraud and Irregularities; EU Law
Summary/Abstract: The goal of the paper is to discuss the improvement of the prevention, detection and fight against irregularities and fraud with European and own budget funds in Bulgaria during the first decade of Bulgaria’s EU membership. The focus is on increasing the institutional capacity of the financial control and management system for the achievement of a higher degree of prevention or in case of irregularities and fraud – the recovery of unduly spent funds from the general budget of the European Union and the Central Republican Budget of Bulgaria. Based on the identified problematic areas and risks, the paper discusses the challenges to attaining the strategic objectives that have been set in the National Strategy for Prevention and Fight against Irregularities and Fraud, affecting the financial interest of the European Union for the period 2014 – 2020.

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