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• Changes in the personal income tax system in Hungary (1988-2014)

  23-33

  Andrea Gáspár

  Views:

  254

  Since its introduction, the Hungarian income tax system has been going through a continuous restructuring process. In my analysis I examine the main changes which have occurred in the Hungarian personal income tax system from the 1990s to the present day. I have also made a short international detour regarding the flat tax system as it seems that global trends also favor simplification. Flat-rate tax might interfere with the tax principle of equity, but it can ease
  verifiability and the declaration of income for tax return and might help to decrease tax administration costs and tax evasion. The most successful reforms which resulted in the improvement of tax morale, transparency and increased tax receipts were the ones which involved the reduction of benefits and exemptions. I have examined how the annual changes in the personal income tax system will affect the tax burden of private entities.

• EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES

  1-7

  Kitti Kolber

  Anett Parádi-Dolgos

  Rita Koroseczné Pavlin

  Views:

  266

  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.