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Tax-saving, innovative incentives for small and medium-sized enterprises in Hungary

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Author Info

  • Rita Ambrus

    ()
    (Faculty of Economics, University of West Hungary)

  • Ilona Kaufman

    ()
    (Faculty of Economics, University of West Hungary)

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    Abstract

    The small-and medium-sized enterprises in the Hungarian economy have been playing a decisive role. Among the difficulties they face during their activities one of the most serious is to raise funds for their labour costs. They try to reduce their tax wedge burden, which is regarded one of the highest in Europe, in various ways. In order to keep the adequate workforce they can provide fringe benefits supplementing to wages and salaries. The cautious application of the referring acts enables companies to motivate workforce and reduce the tax and contribution burdens at the same time. Our research aimed to find an answer how SMEs take these advantages and what factors support or hinder the use of the system.

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    File URL: http://fmv.euba.sk/RePEc/brv/journl/MV2011-1.pdf
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    Bibliographic Info

    Article provided by Ekonomická univerzita, Fakulta medzinárodných vzťahov in its journal Medzinárodné vzťahy (Journal of International Relations).

    Volume (Year): 9 (2011)
    Issue (Month): 1 ()
    Pages: 77-83

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    Handle: RePEc:brv:journl:v:9:y:2011:i:1:p:77-83

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    Related research

    Keywords: labour costs; benefits; tax optimisation; motivation;

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    1. Zeynep Or & Florence Jusot & Engin Yilmaz, 2009. "Inégalités de recours aux soins en Europe. Quel rôle attribuable aux systèmes de santé ?," Revue économique, Presses de Sciences-Po, vol. 60(2), pages 521-543.
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