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Nature and Characteristics of the Control Impact in the Area of Financial Control (Theoretical Concepts and Practical Aspects)

Author

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  • Bistra Nikolova

    (University of Economics - Varna)

Abstract

The study focuses on the nature and characteristics, the forms of manifestation and the practical realization of the control activity carried out by the financial control authorities in Bulgaria. As a result, it is concluded that the optimization of the control impact implies: provision of an adequate regulatory basis; the presence of competent, conscientious and motivated control bodies as well as the reduction of corruption to a level that does not endanger the normal functioning of the control institutions in society. On the basis of the study it is concluded that the interaction between the control bodies is a prerequisite for increasing the effectiveness of the control effect and realizing a synergic effect of the control.

Suggested Citation

  • Bistra Nikolova, 2017. "Nature and Characteristics of the Control Impact in the Area of Financial Control (Theoretical Concepts and Practical Aspects)," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, issue 2, pages 260-266, November.
    • Handle: RePEc:vra:journl:y:2017:i:2:p:260-266
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    File URL: http://www.su-varna.org/izdanij/2017/ikonomika-017-2/260-266.pdf
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    More about this item

    Keywords

    Audit; Control impact; Financial Control; Financial inspection; National Revenue Agency (NRA);
    All these keywords.

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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