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• Legal Theory Bases and the Place of Corporate Tax in Tax Policy

  153-179

  Zsolt Pfeffer

  Views:

  262

  Corporate tax is basically aimed at taxing the income from the business activities of companies (and other enterprises, legal entities). The general characteristics of this type of tax, legal theories of its application, political and economic approaches, as well as the main legislative and enforcement problems can be examined. Each country has different regulations and approaches, but the main features are the same. Accordingly, the study discusses the place, role and general characteristics of corporate tax in tax policy, primarily from a legal point of view, also addressing some economic issues and the relationship between dividend tax and corporate tax.

• Challenges of Sustainable Employment

  111-128

  Nóra Jakab

  Barbara Molnár

  Views:

  203

  When the Green Deal says we need to rethink policies for clean energy (see economy, industry, production and consumption, large-scale infrastructure, transport, food and agriculture, construction, tax policy, social benefits) what does this really mean for employment? What would it mean for the world of work if employment were to focus on sustainability, climate protection and the common interests of society? What changes would a shift to a greener economy bring about in the labour market? How would it affect already vulnerable groups of workers? One possible answer to these questions already exists: green work, which is the subject of this study.