Historical Traditions of the Control of Labour Legislation Compliance

The paper examines the legal framework of labour legislation compliance control from a historical perspective. It traces the stages of development regarding the control of the observance of employee labour rights in the following periods: 1) from the 1878 Liberation of Bulgaria to 1944; 2) from 1944 to the democratic changes of 1989. The importance of the right to work as a basic constitutional social right and the ways to protect it have been relevant in all historical periods of the development of the Bulgarian legal system. The socio-historical conditionality of the legal norms, protecting the labour rights of hired workers, is clarified through retrospective analysis of the normative regulation concerning the control of the compliance with labour legislation.

Development of the financial control system of foreign economic activity of organizations

The monograph presents the results of research on theoretical and methodological aspects of the control of enterprises engaged in foreign economic activity. The features of export-import operations as a subject area of ​​control carried out by internal and external auditors are disclosed. The paper proposes the development of methodological support for compliance control based on the development of verification programs, working documentation forms, compliance procedures for assessing compliance with financial legislation. The monograph is intended for undergraduates, postgraduates and university students studying in the areas of "Economic security" and "Economics", and can also be useful for managers, chief accountants and economists, analysts and auditors of enterprises in their practical work.

Peculiarities of using tax compliance tools at enterprises engaged in foreign economic activities

Introduction. It is established that unpredictability of the external environment, complicating the structure of operational, financial, investment processes, necessity of functioning under the sanctions regime and the growing risks of cyber fraud actualize the question of using tax compliance at enterprises, the subjects of foreign economic activities (FEA). International and national theorists and practitioners think the system of compliance control is an effective alternative to further complicating and increasing the number of regulatory and non-regulatory acts in the field of control over the activities of the organization. Purpose. The legislator makes attempts to stimulate law-abiding behavior of the participants of FEA, gives “white” companies significant advantages. Foreign trade organizations also have interest in reduction of costs, related to the interaction with public authorities. It is found that meeting the expectations of both legal entities and the state contributes to the fundamentalization of the compliance control system. Classification of FEA participants takes place considering their tax and customs reputation. It is resumed, that such classification is necessary for providing maximum customs simplifications for conscientious FEA participants (granting the status of an authorized economic operator). Results. The process of implementation of compliance control over the FEA participants is considered as a way to get gain the trust of control and supervisory authorities, ability of company to get on the ”white” lists of customs authorities, thereby increasing the efficiency of customs operations. It is summarized that constant changes in legal regulation, growing the role of reputation and significant number of cases of fraud on the part of counterparties necessitate the introduction of the compliance control system in the activities of organizations engaged in FEA. The mentioned system of control allows the FEA entites to buy significant benefits, especially in the conditions of intense competition with analogic organizations in the member states of the European Union. Conclusion. The effects for FEA participants from tax compliance have been identified as follows: implementation of customs operations in as much as possible short terms and with minimum expenses; minimization of costs for the implementation of customs operations while ensuring the rules established by customs legislation; obtaining the status of a law-abiding FEA participant; reduction of risks arising from the implementation of FEA; reducing the number of inspections by supervisory authorities; emergence of a single standard of implementation of FEA; application of electronic methods for declaring goods.