15 – 16 октомври 2026 г. Conference
Национален военен университет "Васил Левски"
часова зона Europe/Sofia

Fiscal Dimensions of Artificial Intelligence in Defence: Structural Constraints and Institutional Preconditions for Bulgaria

15.10.2026 г., 14:30
10м
кабинет 1120

кабинет 1120

https://teams.microsoft.com/meet/341768157475329?p=6UvUktsgBxD10JZvHR
Онлайн доклад Социални, стопански и правни науки Втори панел

Докладчик

Г-н Людмил Найденов (Икономически университет - Варна; кат. "Финанси"; доцент)

Описание

Abstract: This paper examines the fiscal dimensions of artificial intelligence adoption in defence, addressing the gap between theoretical efficiency gains and actual budgetary outcomes. The object of the study is the defence expenditure of Bulgaria, analysed within the NATO comparative framework for the period 2014–2025. The subject of the research encompasses the structural constraints, expenditure disproportions, and institutional mechanisms that determine the fiscal feasibility of introducing new technologies into the defence sector. The primary objective is to identify structural imbalances in Bulgarian defence spending, establish the institutional barriers preventing cash-releasing fiscal savings, and formulate targeted policy recommendations. Based on empirical NATO reporting data and derived comparative metrics, the results reveal that with personnel expenditure accounting for 54.34 per cent of the budget and operating resources limited to USD 12.9 thousand per serviceman, the cost base available to release cash through AI solutions is narrow. Furthermore, the study identifies four major institutional barriers and formulates six strategic recommendations that prioritize establishing institutional preconditions over immediate technological adoption.

Ключови думи

defence expenditure, efficiency, artificial intelligence, budget classification, Bulgaria.

Автор

Г-н Людмил Найденов (Икономически университет - Варна; кат. "Финанси"; доцент)

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Доклад

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