In recent years, interest in corporate social responsibility (CSR) has risen considerably due to stakeholder xpectations: "conscientious consumers", institutional investors' interest in Socially Responsible Investment (SRI), the increasing demand for highly qualified employees, the political...

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...