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Az eva tapasztalatai vállalkozói interjúk alapján

Semjén, András; Tóth, István János; Fazekas, Mihály - 2008

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...

Persistent link: https://www.econbiz.de/10010494370

Rejtett gazdaság, rejtett foglalkoztatottság: Kutatási eredmények és kormányzati politikák a nemzetközi és hazai irodalom tükrében

Lackó, Mária; Semjén, András; Fazekas, Mihály; … - 2008

Persistent link: https://www.econbiz.de/10010494367

Az adóráták és a korrupció hatása az adóbevételekre - nemzetközi összehasonlítás: OECD országok, 2000 - 2004

Lackó, Mária - 2008

corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship … between the interaction of tax rates with corruption and the relative tax revenues shows an inverse U-shape line, as if it … the interaction between the tax rates and the level of corruption, and the third one is a negative effect of the …

Persistent link: https://www.econbiz.de/10010494372

Adócsalás és korrupció: lakossági érintettség és elfogadottság

Semjén, András; Tóth, István János; Medgyesi, Márton - 2008

tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active … reactions of respondents to hypothetical situations in which reliance on tax evasion and/or corruption seemingly offer a … neigborhood would be more likely to rely on illegal but economically favorable solutions (such as tax evasion or corruption). …