Системата за контрол на разходите в българското земеделие през периода 1990 – 2025 г.

Abstract

The agricultural sector in Bulgaria represents a leading economic branch and a structure-defining element of the national economy. Its strategic importance has been consistently maintained throughout the transition to a market economy, the pre-accession period, and under the conditions of European Union membership. The objective of this report is to provide a comprehensive review, analysis, and evaluation of the system of public expenditure control in agriculture during the period 1990–2025, with particular attention to identifying essential trends and strategic directions. Over this timeframe, the agricultural sector has undergone profound transformations, within which several distinct phases can be delineated—ranging from centralized subsidization to the adoption of European mechanisms for management and control closely aligned with the Common Agricultural Policy of the European Union. The establishment of the contemporary framework for fiscal oversight and resource allocation in agriculture reflects not only the dynamics of national policy but also the broader processes of reform, convergence, and adaptation inherent in the evolving Common Agricultural Policy of the EU.