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• The Ecclesiastical Percentage(s)

  62-79

  Bernadett Szilágyi

  Views:

  117

  Church financing is a multiple system. One of its elements, introduced in 1997, consists of taxpayers’ offer which is a determined part of their personal income tax. The study examines the regulation of tax management from the perspective of taxpayers and beneficiaries. This method of financing has an important budgetary consequence, i.e. the budget completes the sum of the allocation of personal income tax for Churches to a specified extent. The study examines several contradictions with respect to the application of this financing method.

• Financial Support System of EU – EFTA (Member States) cooperation

  62-85

  Gabriella Csűrös

  Views:

  176

  The economic cooperation between the EU and EFTA states constitutes a special cooperation form in several ways: the actors of cooperation (economic integrations and their Member States), the legal and institutional framework and the budgetary relations also have unique features. In our study the rules and changes of the EEA and Norwegian Financial Mechanism, as well as the Swiss Contribution are analyzed from aspect of integration theories and financial law. In the framework of historical analysis and comparative method the financial instruments of EFTA states are compared with the EU Cohesion and Structural Funds with the help of evaluating statistical data.