The so called classic model of tax compliance behaviour interprets the problem as an individual decision under risk made by a single taxpayer. After a concise description of this model our literature survey investigates whether the empirical results found in the literature corroborate the...

The so called classic model of tax compliance behaviour interprets the problem as an individual decision under risk made by a single taxpayer. After a concise description of this model our literature survey investigates whether the empirical results found in the literature corroborate the...

This paper examines the Granger causality between total expenditures, own source revenues, grants received from the State and long-term loans for 12 subgroups of Finnish municipalities. Two panel data sets that cover the years 1985-1992 and 1993-1999 are used in order to compare the effect of...

Using firm-level microdata, our study investigates the heterogeneity of three types of taxes levied on firms (corporate tax, payroll tax and local business tax). We show that business taxes per worker and per unit value added significantly differs among different types of firms and that tax...

Statistical data display a high level of sectorial and geographical concentration in the exports of three Central European new member states of the European Union: the Czech Republic, Hungary and Slovakia. All the three export huge quantities of the products of certain sectors of engineering...

The government has an important role to play in financing each stage of development of startups. Most of the financing for startups is provided by non-reimbursable public grants and lending, the latter supported by government guarantees. The role of venture capital is much smaller. However, the...

The aim of this paper is to provide a detailed overview of the domestic policy changes affecting privately owned businesses in Hungary during the reign of the 2nd and 3rd Orbán governments. After careful selection and omission of the less important measures, 36 examples are discussed. Their...

Statistical data display a high level of sectorial and geographical concentration in the exports of three Central European new member states of the European Union: the Czech Republic, Hungary and Slovakia. All the three export huge quantities of the products of certain sectors of engineering...

The aim of this paper is to provide a detailed overview of the domestic policy changes affecting privately owned businesses in Hungary during the reign of the 2nd and 3rd Orbán governments. After careful selection and omission of the less important measures, 36 examples are discussed. Their...

The government has an important role to play in financing each stage of development of startups. Most of the financing for startups is provided by non-reimbursable public grants and lending, the latter supported by government guarantees. The role of venture capital is much smaller. However, the...