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• COMPARATIVE ANALYSIS OF THE REVENUE-GENERATING CAPACITY OF EUROPEAN INTERNATIONAL CLUB FOOTBALL

  Bence András Bács

  Views:

  84

  The revenue-generating capacity of spectator team sports, especially European football, has developed significantly in recent decades. Europe's top teams, more than 700 clubs from 55 countries, have managed to generate annual revenues of more than €20 billion over the last 4 years. A significant part of European club football revenues comes from the Big 5 leagues. Of the 98 teams in the English, Spanish, German, Italian and French leagues, the top 20 clubs play a dominant role in generating revenues, accounting for 40% of total European revenues. Looking at the revenue structures, the most important sources of revenue are broadcast revenues and commercial and sponsorship revenues. Total revenues for European club football increased significantly in the pre-COVID period, averaging over 7% per year, but have slowed down significantly following the impact of COVID. The Polish league has experienced a significant decline, while the Hungarian league has seen a significant improvement in the period under review between 2017-2020, both in terms of aggregate revenues and average revenues per team. In my research, I present the development and distribution of the revenues of the Big 5, Hungarian and Polish leagues for the period 2017-2020.

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

  1-7

  Kitti Kolber

  Anett Parádi-Dolgos

  Rita Koroseczné Pavlin

  Views:

  272

  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.

• The Bioeconomic Study of Black Locust and Tree of Heaven

  21-28

  András Demeter

  Szilárd Czóbel

  Views:

  94

  In our research we studied the economic potential; curbing costs; and elements of these of two woody stemmed invasive species: black locust (Robinia pseudoacacia L.) and tree of heaven (Ailanthus altissima Mill.) in a period 5 years. Questionnaires were sent to the relevant state institutions (national park directorates and state forest companies), other publicly available background information was collected and telephone interviews were carried out to complete the data. During the evaluation of data we found that the costs of black locust reduction were so high in national park directorates that they could not be compensated by the revenue from the sale. However, in the case of state forest companies, incomes were several times higher than costs each year. The judgment of tree of heaven was negative in all areas, so it could not be sold.

• Theoretical and Practical Problems of Local Tax

  15-20

  Rózsa Nagy

  Views:

  106

  The local tax revenues constitute a considerable item in the budget revenues of the Hungarian economy. My paper gives an insight into the local tac policies of some Eu Countries, and also into the Hungarian local tax revenue opportunities. Besides the theoretical approach I describe the role of local taxes in the budget of the town of Szolnok.

• Aids of the civil society organizations

  13-18

  Annamária Horváthné Kökény

  Borbála Lengyel

  Views:

  90

  During our research we examined the position of civil society organizations. We collected various forms of civil union aids and we gathered the concepts and crules of fundraising. We were curious about what are the main sources of revenue, especially for the civil society organizations, that are located in Jasz-Nagykun-Szolnok county; which are the most common fundraising strategies; how permanent donation is typical these days; and the proportion of the 1 percent offered from the personal income tax in the income sources. The Hungarian experience shows that the smaller organizations can rarely apply for support. Even if they can apply for a grant, the implementation or transact meet with difficulties. This is why we think, that the government is able to change that with a reform of the granting system, giving help for the non-governmental organisations in need.