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 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 study examines the income redistribution effects of the Hungarian flat-tax and the introduction of the novel family allowance scheme on the basis of administrative data for 2007, 2011 and 2020, which yields more accurate estimates than previous studies based on aggregated or survey data....

The study examines the income redistribution effects of the Hungarian flat-tax and the introduction of the novel family allowance scheme on the basis of administrative data for 2007, 2011 and 2020, which yields more accurate estimates than previous studies based on aggregated or survey data....

Hungarian Abstract: Jelen dolgozat arra a kérdésre keres választ, hogy a társasági adó törvényben leírt feltételeknek megfelelő adóalap- és adókedvezmények igénybevételét mennyiben korlátozzák az uniós állami támogatás szabályok. A dolgozat első részében áttekintjük...

Hungarian abstract: A cikk az adókikerülés és agresszív adótervezés elleni általános magyar adó és polgári jogi elveinek a szisztematikus áttekintését adja. Az országban az adókikerülés elleni küzdelem általános és speciális szabályainak története hosszú időre...

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 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...