Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...

Since 2006, the law has changed in a way that the expected wage of the employers has to be at least the double of the minimum wage. The employers who pay less than this amount to their employees are more likely to be audited by the tax authority. According to my hypothesis this change has...

Since 2006, the law has changed in a way that the expected wage of the employers has to be at least the double of the minimum wage. The employers who pay less than this amount to their employees are more likely to be audited by the tax authority. According to my hypothesis this change has...

Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...

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...

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...

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...