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001-es BibID:	BIBFORM046742
Első szerző:	Kiss Judit, T. (közgazdász)
Cím:	The effect of changes in personal income tax system on tax burden in hungary, between 2002 and 2011 / Judit T. Kiss
Dátum:	2013
Megjegyzések:	Nature and amount of taxes and other charges, the structure of the tax system may significantly affect the competitiveness of national economies. Countries with higher tax rates may get into in a less favourable competitive situation compared to countries with lower tax rates. However, the maintaining the budgetary discipline and avoiding an excessive government deficit may restrictively affect the endeavour to decrease tax burden. The nature and extent of taxes on labour income and para-fiscal contributions have changed in Hungary over the examined period (between 2002 and 2011). The progressive taxation on labour income was replaced by the flat income tax rate (16%) in 2011. The study examines the impact of changed personal income tax system on the tax burden of labour income.
ISBN:	978-606-10-1084-4
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok tanulmány, értekezés educational level flat tax rate implicit tax rate tax burden
Megjelenés:	IMT Oradea - 2013 : Proceedings of the annual session of scientific papers : may 30 - june 2013, Felix SPA, Oradea Romania / ed. Calin Baban [et al.]. - p. 277-280. -
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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