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Benchmark on the Taxation Administrations in the EU: Competition for Capital Invested

In: 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings

Author

Listed:
  • László Bujdosó

    (Budapest Tech, VMI)

  • Tamás Hartványi PhD

    (Budapest Tech, VMI)

  • Viktor Nagy

    (Budapest Tech, VMI)

Abstract

In the year of 2007 Budapest Tech, Department of Enterprise Management in cooperation with Széchenyi István University, Department of Logistics and Forwarding started a project on the establishment of new transporting companies in Bulgaria and Romania. We focused on the differences between the countries newly joined the European Union on January 1, 2007 and Hungary. The latest enlargement of the EU was a good chance to examine the new countries what advantages and disadvantages they have. EU member countries are in free competition with each other because of the free flow of goods, capital, services and labour. Countries with different tax environment and policies open up new opportunities for companies. Data, tax rates, contributions and any fees mentioned in this working paper refer to the year of the project mentioned above.

Suggested Citation

  • László Bujdosó & Tamás Hartványi PhD & Viktor Nagy, 2008. "Benchmark on the Taxation Administrations in the EU: Competition for Capital Invested," Proceedings-6th International Conference on Management, Enterprise and Benchmarking (MEB 2008), in: György Kadocsa (ed.),6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings, pages 227-238, Óbuda University, Keleti Faculty of Business and Management.
    • Handle: RePEc:pkk:meb008:227-238
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