The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not only lead to a significant loss in government's income,...

The study aims at illuminating the following questions: (1) what characterizes enterprises and workers using the temporary work booklet, (2) in what ways do actors on the labour market use the booklet, (3) what motivations drive the economic actors when they decide about the ways of using the...

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...