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  • Exploring the awareness of platform-based, demand-driven businesses in Hungary and Romania
    73-100
    Views:
    4

    Platform-based, demand-driven business models, known as the sharing economy, emerged in the United States in 2008. Their emergence has been made possible by digital development, and their impact can be seen in both economic and social life, in the globalised nature of cooperation models. Since 2016, the European Commission has conducted three surveys on using the sharing economy in the EU Member States. Based on the 2018 survey, this study analyses Hungary's and Romania's relationship with the sharing economy. The survey results show that awareness of the SE is increasing, especially on the consumer side. However, a decreasing trend is observed on the service side. Demographic factors (age, gender, employment status) significantly influence the willingness to provide and use services. Respondents in the two countries are not homogeneous and have different perceptions of the opportunities and threats of the sharing economy.

  • The Role of VAT Registrations in the Hungarian International Trade
    43-59
    Views:
    149

    Foreign companies generate more and more international trade through their non-active VAT registrations but these firms do own Hungarian tax numbers. Although these specialpurpose firms are present in various fields of economy e.g. storage, re-export, etc. their most important function is their involvement in global manufacturing. Because of their special legal status following the actions of VAT registrations in international trade statistics and in GDP compilations leads to diverse results, which causes significant difference in the data of these fields. The detachment of the product flow, the change of ownership and the money flow that is experienced today also makes it hard to follow the economical processes. Because of the above mentioned changes one of the most important methodological tasks for statisticians became to measure the activity of the VAT registrations and to ensure the consistency of data at national and an international level. We are demonstrating these complex transactions in three case studies at the end of our article.

    Journal of Economic Literature (JEL) codes: F10, F23