Some Discussions Regarding the Establishment and Contestation of Fiscal Precautionary Measures

Author(s): Alin Trailescu / Language(s): English Publication Year: 0

The precautionary measures represent means of preserving the patrimony of the taxpayers and, at the same time, of guaranteeing the execution by them of the fiscal obligations. Being used by the fiscal bodies and having an impact on the economic activity of the taxpayers, the precautionary measures present a special theoretical and practical interest. For this reason, the author aims to detect doctrinal and jurisprudential controversies in connection with certain procedural aspects regarding the establishment of precautionary measures, such as, for example, the hearing of the taxpayer under the conditions of art. 9 of the Fiscal Procedure Code, expressing its own opinion on the fulfillment by the fiscal body of this precondition that is limited to the taxpayer's right to be heard. The author also aims to highlight, from a critical perspective, the legislative inconsistencies, on the one hand, regarding the procedure for challenging the acts establishing and applying precautionary measures and, on the other hand, regarding the order of priority provided by law for the unavailability of the taxpayer's assets and income. At the same time, the author highlights the legislative inconsistencies in the matter of fiscal and criminal precautionary measures from the perspective of Decision no. 581/2019 pronounced by the Constitutional Court of Romania, as well as the practical implications of this non-correlation. Finally, capitalizing on these controversies, inconsistencies and legislative inconsistencies, the author formulates several proposals for de lege ferenda.

THE SECURITY CHALLENGES OF EUROPEAN DEMOGRAPHICS AND POLITICS CAUSED BY THE MODERN MIGRATION CRISIS

Author(s): Emilia Alaverdov / Language(s): English Issue: 2/2021

The paper aims to analyze the ongoing situation in the European Union member countries caused by modern migration flows. It shows the real impact of refugees and migrants on European demography. It describes the future scenarios of global demographic and social challenges, which lead to the socio-economic and political crisis, and the failure of European political elites. The study mainly is based on the following research methods: descriptive, statistical, and analysis. The basis of the source represents the books, scientific articles, empirical and press materials, documents published on official websites in the field of migration policy. The essence of the modern migration in Europe became very acute since the current migrants are mostly followers of Islam, which in all its aspects and completeness is currently one of the most urgent topics, and draws the special attention of political circles and international clubs. Muslims in Europe are, first, immigrants whose influx into the European continent has seriously changed its demographic picture and political situation. In this regard, it should be said that the growing number of Muslims in Europe is causing certain demographic challenges that significantly affect the European socio-cultural situation, and lead to the financial and political crisis.

GENDERIZING OF THE PARTICIPATION RIGHT IN THE DECISION-MAKING PROCESS: THE ELECTORAL QUOTA AND FEMALE LEADERSHIP IN ALBANIA

Author(s): Evis Garunja / Language(s): English Issue: 2/2021

This paper is focused on the Albanian electoral system, its total inclusion approach, protection and promotion of gender characteristics, historical and legal developments on the gender quotas necessity, the comparison in time and space, the barriers and opportunities to promote gender politics in public and social area in Albania. The methodology will consist of a comparative analysis of legislation, the international legal framework, recommendations of international institutions, policy papers on identifying the causes why higher gender representation in politics produces estimated results in the public area, social and economic development. Analysis of the circumstances, historical periods, social and economic impact in legal amendments would be another methodology component. Gender quotas provide a critical minority of women, from 20% to a gender balance of 50%, either as an education of the community to face with real gender balance in common life.

GEORGIAN ETHNOPOLITICAL CONFLICT AS A SUBJECT OF CONFRONTATION BETWEEN THE USA AND RUSSIA

Author(s): Ekaterine Lomia,Loid Karchava / Language(s): English Issue: 2/2021

Since 2009 Russia has increased its military forces in Abkhazia and South Ossetia and pursued the policy of ‘creeping annexation in the occupied territories of Georgia. Today, 20% of Georgian territories are occupied by the Russian Federation. The Russian-baked separatists continuously erect barbed-wire border posts in one of the occupied regions of Georgia-South Ossetia and detain Georgian people, under the pretext of ‘illegally crossing the border’. Fundamental rights of the local population are violated daily since the occupants install barbers through people’s houses, gardens, and cultivated lands. Innocent citizens are forced to leave their homes, belongings, and cultivated lands that are left beyond the occupants’ demarcation line. The paper argues that along with other global challenges of the world, the USA-Russia clashes of interests are also found with the Georgian conflicts. While Washington hugely supports Georgia’s territorial integrity and welcomes its Euro-Atlantic aspirations, the Russian Federation, on the contrary, prevents the aforementioned process and directly opposes Georgia’s integration into NATO. The USA condemns Russia’s creeping annexation of Georgian territories and continuously calls on Russia to respect the sovereignty and territorial integrity of an independent country. Furthermore, the USA-Russia relations have considerably deteriorated following Russia’s military intervention in Georgia and the recognition of Abkhazia and South Ossetia as independent states.

Сериализирането в международния информационен поток

Author(s): Maria Neikova / Language(s): Bulgarian Issue: 10/2021

In the proposed text is sought to answer the question of whether and when we can talk about serialization in the international information flow. An attempt has been made for some systematization of the possible types of serialization, among which the anniversaries stand out. There are two major branches – the traditional serialization and the one generated by the possibilities of new technologies. The example with the ‘Tiananmen Papers’ is considered in more detail. It is also worth noting the borrowing serialization, shown in two examples of connecting processes in the present with such from the recent or very distant past.

ЛЪВСКОТО ДРУЖЕСТВО В РИМСКОТО ПРАВО

Author(s): Stoyan P. Ivanov / Language(s): Bulgarian Issue: 1/2021

The article discusses the origin and meaning of the notion and the term leonine partnership, as well as the problems associated with the distribution of profits and losses between the partners in the consensual contract for partnership in Roman law. The fragment from the Digests of Justinian where actually is the unique mention of the expression societas leonina and this form of partnership is defined by the Romal classical jurist Cassius is subjected to a legal-dogmatic and linguistic analysis. The fable of Phaedrus for the partnership between a lion, a goat, a cow and a patient sheep which is considered to be the original source, used for forming the concept of the leonine partnership in Roman legal thought is completely analysed and interpreted. The author paid special attention to the magna questio (the great discussion) among Roman jurisprudence, dating from the period of the end of the Roman Republic with some projections and in the classical period in connection with the distribution of profits and losses in the consensual contract of partnership as a result of the partnership`s activity. And on the other hand the article examines the problem about the existence of privileges or restrictions for certain partners regarding the profits and analysis of the two leading opinions on the subject through the exegesis of a fragment of the Institutions of Gaius.

SWITCHING FROM CASH TO CASHLESS PAYMENTS: CONSUMER BEHAVIOR EVIDENCE FROM KOSOVO

Author(s): Faruk Ahmeti / Language(s): English Issue: 2/2022

This paper investigates the readiness of customers to shift toward cashless payment by identifying the main factors that impact that shift. The sample consisted of randomly selected individuals identified as potential users of cashless payment and are considered more likely to continue using the new technology. Five hundred eighty-six questionaries were returned and considered complete for the research. The outcomes were assessed employing CFA for validity and determined using Cronbach’s alpha for the reliability of the research, which was stratified by seven regions throughout the country was applied, by covering all levels of the society. The findings show that the perceived risk is connected to the level of correct and believable information offered to customers. It has been confirmed that the respondents trust cashless payment technology, and at the same time, self-efficacy had a lower impact on usage continuance intention. Consequently, the growth of self-efficacy would strengthen the intention to use cashless technologies. Several segments in the financial market may benefit from the results and develop more appropriate and reliable systems and the proper approach toward customers with needed information and insurance related to the security and benefits they may have by adopting the cashless technology.

Pious Russian Soldiers, Devout Cretan Donors, and the Church: Transfer and Reception of Russian Icons and Ecclesiastical Utensils on the Island of Crete.

Author(s): Katopi Sofia / Language(s): English Issue: 6/2022

Cet article se propose d’étudier, dans leur contexte, différents accessoires ecclésiastiques russes, tels que des épitaphes, des vêtements de prêtres et des objets eucharistiques, qui se trouvent dans les églises et dans les monastères de la préfecture de Réthymnon - district passé sous le contrôle russe entre 1897 et 1909 - et qui datent de l’époque de l’Autonomie Crétoise (1898-1913). A la lumière des relations entre la Russie et les institutions socio-politiques crétoises; en tenant compte du fait que la Russie n’entretenait pas, avec cette île, des liens commerciaux aussi développés qu’avec les autres secteurs de la Grèce, l’auteure s’intéresse aux mécanismes de transfert et d’acquisition d’objets liturgiques russes, ainsi qu’à la reconstitution d’une cartographie. Aussi, les découvertes sont-elles étudiées dans le contexte des stratégies politiques - clés du soi-disant « soft power » déployé par la Russie impériale pour asseoir son pouvoir dans la région - employées afin de préserver et soutenir l’orthodoxie contre la propagande catholique et protestante.

IMPROVING WOMEN’S EMPOWERMENT THROUGH EVOLUTION IN KENYA: THE CASE OF NAIROBI AND KAKAMEGA COUNTIES

Author(s): Sylvester Ngome Chisika,Chunho Yeom / Language(s): English Issue: 1/2023

This study aimed to investigate the progress of women's empowerment through employment opportunities in Nairobi and Kakamega Counties in Kenya between 2013 and 2017. Despite the increasing policies that aim to mainstream social equity and equality, there is still a significant gap between policy commitments and practices. The study evaluated whether the implementation of devolved governance in the two counties has improved women's empowerment. The study's framework included an in-depth review of policy documents, official records, and reports from official websites to understand women's economic empowerment status in Nairobi and Kakamega. The study analyzed qualitative and quantitative data from County Integrated Development Plans and other secondary sources. Specifically, it examined compliance with the 30% gender rule, requiring women to hold at least 30% of all elective and appointive positions. The study found that Nairobi commands the largest share of formal sector wage employment in Kenya, and women's access to employment opportunities remains slightly lower than men in both counties. Despite implementing the 30% gender rule, the study revealed the need for more comprehensive policies that promote gender equality and women's economic empowerment in both Nairobi and Kakamega.

THE EXPLOSIVE UKRAINIAN MIGRATION DUE TO THE RUSSIAN ARMED CONFLICT IN 2022: THE CASE OF BULGARIA

Author(s): Rossen Koroutchev / Language(s): English Issue: 1/2023

In this work, we have studied the evolution of the Ukrainian refugee crisis in Europe during the first several months after the beginning of the armed conflict on 24 February 2022. We have also talked about the influx of Ukrainians into Bulgaria, where there has reportedly been the biggest wave of refugees in recorded history. By using official statistics and structured interviews with Ukrainian refugees in Bulgaria, we have analyzed the specific evolution of the immigrants, their profile, and the governmental policies for better integration of them into the labor market and within the society. Our key arguments are mainly related to the fact that such policies must be successful for most Ukrainian immigrants and refugees due to the similarities between Ukraine and Bulgaria regarding traditions, education, and historical ties. Our conclusion confirms these arguments but also mentions several problems related to the low wages, the limited childcare, and the heavy bureaucracy.

OPEN BALKAN INITIATIVE: A CONTESTED ISSUE IN THE EU MEMBERSHIP PERSPECTIVE

Author(s): Elton Tota,Gjon Culaj / Language(s): English Issue: 1/2023

The Open Balkan is the latest regional initiative in the Western Balkans (WB), firstly named as Mini-Schengen and then changed to Open Balkan Initiative (OBI), which aims to increase the regional economic cooperation among the WBs by going beyond the mere objective of creating a Common Regional Market (CRM). This paper using an analytical approach, taking into account data and information, has identified and highlighted the openly declared objectives of the OBI while comparing it with the previous Berlin Process. Also, the paper has shown that the disputes among the WB countries most inherited from the unresolved issues of the past are still present and hinder the progress towards a common future and EU membership perspective. The reactions to the OBI proved that even the creation of mere economic cooperation is hardly achieved in the case of other existing unresolved issues of the past and continues to remain open. This paper has highlighted the existence of mistrust among the WBs, the importance of increasing regional cooperation, and the role that the EU should inevitably play. The paper has concluded that to achieve the targets defined in the OBI, the WBs should enhance regional cooperation and overcome the challenges they have been facing.

THE INFLUENCE OF THE DECOMMUNIZATION POLICY ON THE FORMATION OF UKRAINIAN NATIONAL IDENTITY

Author(s): Oleh Poshedin,Kateryna Kashchuk / Language(s): English Issue: 1/2023

The article examined the impact of the decommunization policy in Ukraine on national identity formation. The objectives of the article were to determine the main reasons and consequences of decommunization in Ukraine. A historical approach to determine the causes of decommunization and justify its necessity is applied in the article. Sociological studies and expert opinions on decommunization are analyzed. Based on synthesis, analogy, and abstraction methods, the elaborated material is summarised, and the article’s conclusions are formulated. As a result, the conclusion has been drawn that decommunization could not contribute to the formation of national identity in Ukraine. The outcomes of decommunization had a positive effect only in combination with other efforts (educational process, dialogue with society, language policy). However, given Ukraine’s regional characteristics, it took time to unite the population around a shared historical memory, common symbols, and traditions. The policy of decommunization primarily contributed to the strengthening of regional identity. Moreover, improving the material well-being of Ukrainians and creating favorable conditions for living and working in Ukraine will unite the residents of all regions of Ukraine. These actions will significantly enhance the effect of decommunization in forming national identity.

RULES-BASED INTERNATIONAL ORDER AND US INDO-PACIFIC STRATEGY: WHAT DOES IT MEAN FOR CHINA’S BRI?

Author(s): M Jashim Uddin,Raymond Kwun-Sun Lau / Language(s): English Issue: 1/2023

The third decade of the 21st century has witnessed more tensions, instabilities, and new alliances in the Indo-Pacific/Asia-Pacific region due to intensifying rivalry and strategic competition between the US Indo-Pacific Strategy (IPS) and China’s Belt and Road Initiative (BRI), two grand strategies of the US and China respectively. This article aims to assess the Rules-Based International Order (RBIO) and comprehend Biden’s IPS, particularly exploring how the Indo-Pacific Economic Framework (IPEF) may impact China’s BRI. This paper argues that RBIO is debatable and not universal. It is also argued that while the IPEF unveiled by President Biden represents a strategically important step forward, a long-term US genuine commitment to its implementation to counter China’s BRI is essential. The methodology of this research is primarily based on secondary literature and official documents. This study concludes that although China is reluctant to pay too much attention to the US IPEF in its official statements, China is concerned about this economic initiative. The paper also concludes that because of the intense US-China rivalry, new alliances will emerge in the region leading to a new cold war or new world order.

LEGAL REGIME OF PROPERTY OF LAND IN ROMAN PROVINCES

Author(s): Stoyan P. Ivanov / Language(s): English Issue: 2/2022

The paper considers the specific problem of the land property outside Italy in the Roman provinces during the period of the late Roman Republic and the early Principate. The author studies how the Roman government faced the new problems that the conquest created and what Rome actually did when first met the Hellenistic concepts of the land property in the conquered territories and how they were applied or modified according to the traditional Roman law principles and regulations. It is emphasized that the need to organize the territory and to define the property of the people who lived on that territory or the rights which they had to the land for a very first time occurred in Sicily which the Romans organized as the first Roman provincia. The article examines the organization of Sicily according to Lex Hieronica, it considers the exemptions and immunities of some cities from the general legal regime of the province, and studies the collection of public revenues and the payments for the taxes for the exploitation of the land – vectigal et vectigalia publica. Key notions and terms like possessio, dominium, mancipatio, vectigal, vectigalia, tributum, stipendium are cleared and special attention is paid to the correct use of the Latin legal terminology. Some of the most important fragments from the Institutes of Gaius about the provincial property are examined and is made a carefully study of his language and the legal aspects of his consideration of the rights that the individuals had over the provincial lands. The research presents in details the organization of other provinces in the late Roman Republic and the early Principate and deals with the richest Roman province – Asia, which brings huge revenues to the Roman budget. Central part of the study is dedicated to the legal regime of the provincial land and the author considers the main opinions on this topic in the recent Roman legal doctrine and translates and analyzes the relevant classical Latin texts in the sources and provides an important bibliography on the problem, he tries also to define the Roman concept for „provincial property“ which for sure was not identical with the dominium ex iure Quiritium in Italy.

LOCAL SELF-GOVERNMENT, COMMUNITY, AND SOCIAL SERVICE DELIVERY IN KOSOVO

Author(s): Ferdi Kamberi,Zeqir Hashani / Language(s): English Issue: 2/2023

Community development is vital in networking and creating social capital. Local governments in Kosovo cooperate closely with their communities by offering public and social services, inclusivity, and social integration. This cooperation increases active citizenship, community development, social welfare, and local democracy. This paper aims to research and analyze the relationship between local governments and their communities, focusing on providing social services. The applied methodology included a quantitative survey of 300 respondents from three municipalities: Pristina, Fushe Kosove, and Obilic, targeting citizens aged 18 and above of both genders. The results show that local authorities in these municipalities offer community services and include their communities in policy-making and decision-making. While they also offer social services, community-based services should be restructured, and local authorities should pay more attention to empowering the community more comprehensively.

THE IMPACT OF THE RUSSIAN-UKRAINIAN CONFLICT ON ARMENIA’S FOREIGN TRADE: A QUANTITATIVE ANALYSIS

Author(s): Diana Galoyan,Diana Matevosyan / Language(s): English Issue: 2/2023

This article aimed to provide a quantitative assessment of the impact of the Russian-Ukrainian conflict on Armenia’s foreign trade. The research problem was to analyze how the conflict influenced Armenia’s export and import patterns regarding geographical directions and product structure. The objectives were to examine the changes in trade turnover and identify shifts in geographical trade directions and trade structure. The study employed various statistical analysis tools, including dynamic series indicators, structural analysis, time series modeling, trend and moving average approximation, and extrapolation. Through these methods, the study evaluated the effects of the conflict on Armenia’s foreign trade. The key results indicated a positive impact of the conflict on trade turnover, with increased trade activity in various geographical directions. Export diversification was also observed as a result of the conflict. Notably, re-export played a significant role in the unprecedented growth of Armenia’s trade turnover during this period. In conclusion, the findings suggest that the Russian-Ukrainian conflict had a discernible influence on Armenia’s foreign trade, leading to changes in trade patterns and increased trade activity. The study highlights the importance of the re-exports role in analyzing trade dynamics.

Нематериално културно наследство. Актуални проблеми. Съст. и н. ред. Мила Сантова, Валентина Ганева-Райчева, Ива Станоева, Миглена Иванова, Милена Любенова, Стела Ненова, Мирена Станева, Даниел Фокас. София: Издателство на БАН „Проф. М. Дринов“, 2021

Author(s): Petya Bankova / Language(s): Bulgarian Issue: 3/2022

Book review

Нематериално културно наследство, национална идентичност и основни права на човека. Ролята на Конвенцията на ЮНЕСКО от 2003 г. в сравнителна перспектива

Author(s): Pier Luigi Petrillo / Language(s): English,Bulgarian Issue: 2/2023

The paper analyses the evolution of the notion of cultural heritage from a comparative perspective and verifies the impact produced by the UNESCO Convention for the Safeguarding of the Intangible Cultural Heritage in 9 countries (Mexico, Brazil, Italy, Jordan, Cyprus, Spain, Burkina Faso, Korea, Japan).

Oliver Jens Schmitt, Biserica de stat sau biserica în stat? O istorie a Bisericii Ortodoxe Române (Bucharest: Humanitas, 2023), 457p.

Author(s): SZABÓ Csaba,Dragoş Ursu / Language(s): English Issue: 7/2023

Интеграция на българските градинари в местното общество. Примери от Югоизточна Унгария

Author(s): László Mód / Language(s): Bulgarian Issue: 1/2024

The immigration of the Bulgarian market-gardeners to Hungary was one of the most important international economic migrations for Bulgaria in the 20th century. The paper does not intend to deal with a contemporary migration phenomenon, but rather tries to interpret the integration of the members of a special social group in the host communities in a historical context. It was not by chance that the author chose Szentes and the surrounding villages as the site of the research. This area is one of Hungary's most important vegetable-growing regions thanks to the activities and influence of the Bulgarian gardeners. The steps of the integration process can be outlined with the help of different types of sources. Its final result was that in the host communities the Bulgarians became land and real estate owners, who, after a while, sought to obtain Hungarian citizenship as well.