By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...

In our paper entitled Tendencies of the Trade Concentrationʺ published in 2005 we analysed the global tendencies of the concentration as well as the trade of the European Union and the United States. In our present paper we analyse the concentration of the Hungarian trade, its fields of action...