Vol. 10 No. 3-4 (2019)
Articles

EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES

Published December 13, 2019
Kitti Kolber
Kaposvár University
Anett Parádi-Dolgos
Kaposvár University
Rita Koroseczné Pavlin
Kaposvár University
pdf (Magyar)

APA

Kolber, K., Parádi-Dolgos, A., & Koroseczné Pavlin, R. (2019). EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES. Economica, 10(3-4), 1-7. https://doi.org/10.47282/ECONOMICA/2019/10/3-4/4689

Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.