Challenges to the enhancement of the efficiency of the protection and fight against fraud with the EU funds
Bulgaria’s experience since 2007
DOI :
https://doi.org/10.60054/PEU.2019.6.299-312Ключови думи :
financial control and management system, prevention, detection and fight against fraud and irregularities, EU lawАбстракт
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.
Литература (библиография)
Ministerski savet. (2009). Integrirana strategia za preventsia i protivodeystvie na koruptsiyata i organiziranata prestapnost (Protokol No 45.32 ot 18.11.2009 g.).
Natsionalna strategia za preventsia i protivodeystvie na koruptsiyata v Republika Bulgaria 2015 – 2020 g. (2015).
Acemoglu, D., & Robinson, J. (2012). Why Nations Fail: The Origins of Power, Prosperity and Poverty. Crown Publishing.
Centre for the Study of Democracy. (2016). CSD Policy Brief: Governance of the Bulgarian Public Procurement Sector: Corruption Risks and Criminal Prosecution. Retrieved from https://csd.bg/defrauding-the-bulgarian-public-procurement-system-prevention-countering-and-analysis-of-corruptio/
COM(2011) 0293 of 26 May 2011 and COM(2011) 0376 of 24 June 2011.
COM(2012) 0363 of 11 July 2012.
COM(2012) 0722 of 6 December 2012.
COM(2013) 0532 and COM(2013)0533 of 17 July 2013.
COM(2013) 0682 of 30 September 2013.
COM(2013) 0934 of 13 December 2013.
COM(2014) 0038 of 3 February 2014.
COM(2016) 0148 of 7 April 2016.
COM(2018) 553. 29th Annual Report on the Protection of the EU’s financial interests – Fight against fraud – 2017.
Decentralisation Strategy 2006-2015. (2006).
de Koning, R. (2008). PIFC. Public Internal financial Control: A European Commission initiative to build new structures of public internal control in applicant and third-party countries. Sint Katharina Lombeek.
Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law.
Directives 2013/43 and 2013/4 of 22 July 2013. (2013). Official Journal of the European Union, L 201, 4, 1.
EC (European Commission). (2018). Cooperation and Verification Mechanism, Progress report Bulgaria 2018 [COM(2018)850].
EC (European Commission). (2018). Cooperation and Verification Mechanism, Technical report Bulgaria 2018 [SWD(2018)550].
Ferreira Rubio, D. (2018). Tranparency International. Retrieved from http://www.transparencyinternational/what-is-corruption-2018.
Protection of the European Union’s financial interests – fight against fraud 2017 Annual Report. (2018). [COM(2018) 553 final].
Regulation (EU) No 883/2013 of the European Parliament and of the Council of 11 September 2013. (2013).
Report from the Commission to the European Parliament and the Council: Protection of the EU’s financial interests – Fight against fraud 2017 Annual Report. (2018).
Stefanov, R., Karaboev, S., & Yalamov, T. (2017). Evaluating Governance and Corruption Risk in Bulgaria. In O. Shentov, A. Stoyanov, & T. Galev (Eds.). CSD. Retrieved from https://csd.bg/publications/publication/evaluating-governance-and-corruption-risk-in-bulgaria/
Stoyanov, D., Stefanov, R., & Velcheva, B. (2014). Background paper on Bulgaria: Anti-corruption policies. CSD.
Updated Strategy for Decentralisation 2006-2015. (2010).
