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• The welfare state as the accomplishment of modern civilization: where to proceed?

  23-45

  Judit Fekete

  Views:

  171

  The author reviews the beginnings of the welfare state and its practices so far and examines what conclusions can be drawn from experince as regards the effective treatment of current problems, what warnings the relationship between certain governments and social welfare has for us today when there is an economically and socially urging need for reducing the worsening tensions in the systems of budget-planning, taxation, social welfare, health care and education, etc. The conclusion is that a fundamentaé change in attitude, and a new kind of governmental role are needed, along with new institutions, methods and means appropriate for the radically different economic circumstances as well as the realistic social demands.

• The characteristics of the Hungarian cafeteria system examined in the context of changes in tax laws

  126-132

  Emese Törö

  Views:

  107

  The article deals with the system and function of optional fringe benefits in the Hungarian labour law as well as with the taxation rules in connection with fringe benefits. In this context, we deal firstly with the conditions of the use of the cafeteria system and present the advantages connected to them. Then, the individual regulation of different allowances which are grouped according to different criteria is analysed, with special emphasise on the changes in tax law.

  JEL classification: J32, K34