The small-and medium-sized enterprises in the Hungarian economy have been playing a decisive role. Among the difficulties they face during their activities one of the most serious is to raise funds for their labour costs. They try to reduce their tax wedge burden, which is regarded one of the...

This article is oriented on the analyses of the development of the mergers and acquisition process. The author shows the main reason and motivations of expansion MA and its influence on the globalization of the world economy. This activity is (in the time and the territory) very different and...

The paper focuses on selective investment incentives. The main aim is to discuss question how to quantify net fiscal impact properly. As shown, the problem is not trivial - the proper quantification presupposes using of several parameters, accounting of costs in the economic sense of this word...