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• Specialities of the corporate tax in connection with the sports organizations

  15-18

  Adrienn Herczeg

  Ildikó Dékán Tamásné Orbán

  Patrícia Becsky-Nagy

  Veronika Fenyves

  Views:

  377

  In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions. In the past few years Hungarian government introduced significant corporate tax advances in order to increase Hungary’s competitiveness for foreign capital. With the flat 10% corporate tax rate, Hungary has one of the the lowest corporate income tax rate in the European Union. Since 2011 new corporate tax incentive was adopted in order to create a tax advantageous economic environment for supporting the five most popular team sports in Hungary, namely, football, handball, basketball, water polo and ice hockey. The following article provides a rough guide on the corporate taxation – in particular of sport organizations in Hungary. 

  JEL code: H25

• Knowledge needs in rural tourism in Czech Republic

  69-72

  Ludmila Dömeová

  Rudolf Zeipelt

  Views:

  263

  Rural tourism has gone through an important development, but in the Czech Republic has only been possible to run a private business only in last 18 years. In Czech Republic that form of tourism is not very widespread, although there is great potential in it and the neighboring countries such as Austria or Germany are on a much higher level. For more intensive development and better competitiveness on the marker a proper education is necessary especially on the secondary level. An inquiry investigation has been provided. The responders were owners and operators of small businesses in rural tourism. The first part of the questionnaire was focused on the matters of ownership, running the business, promotion, internet services, etc. The subsequent part of the questionnaire gathered the information about the capacity of the places, the types and prices of accommodation, and the facilities. It also surveys the surroundings of the place – both natural and cultural sights.The survey has brought interesting facts about the level of the rural tourism of selected regions.The inquiry investigation was made by trained persons who gathered much information above the framework of the questionnaire. Many demands and complains were concerned with lack of specialized education, needs of new study programs and branches. There are many specifics of this branches, the most important is that there are more than 90% of micro firms. If we want to keep the special features of the rural tourism we have to prepare future entrepreneurs and employees in completely different way than those for big hotels, spas or congress centers. The contribution deals with the present status of rural tourism in Czech Republic and the educational need of the people involved.

• Competitiveness of Polish regional Agro-clusters

  35-40

  Urszula Bronisz

  Wim Heijman

  Views:

  397

  The present paper concerns the analysis and evaluation of the performance of regional agro-clusters in Poland and also the examination of the significant basic factors which have influence on it. The objective of the paper is both to rank the 16 Polish regions according to their competitive position in the agrocomplex and to present their economic and social position, show differences and regional contrasts. Also, we compare the outcomes with the overall Polish regional competitive index, which was created in accordance with the Huggins Institute approach.

• Exploring the value of brands on the montenegrin bottled spring water market

  39-41

  Marija Jankovic

  Views:

  260

  The branding strategy is based on future goals relating to clients, aimed at increasing awareness of the brand, creating a positive brand image and establishing a preference for the brand and ensuing brand loyalty. A brand is a very important factor for competitiveness and establishes a leadership position in the market, given the major impact that this form of intellectual property has on the perception of consumers and the success of innovative products on the market. The bottled water market has increased by about 35% in the last five years on the global level, dictated by young consumers who are becoming increasingly aware of the significance of proper nutrition in maintaining health. The research presents qualitative information on the market value of bottled water brands, the general characteristics of retailers, as well as on their target customers. The main task of this paper is to confirm the usefulness of marketing research in modern business as well as to present the benefits of brand value measurement to current or future brand owners. It is to be hoped that the results presented in this paper may serve as a good basis for upgrading marketing activities, based on a better understanding of target customers and their particular needs, through better communication for the purpose of stronger corporate branding.