Tax Policy Issues - Taxation Of Hungarian Agricultural Activity
In modern market economies the majority of state revenues is derived from taxation. Since 1988 the Hungarian regulations on taxation follow the practices of developed countries. The system of burdening is focused/based more and more on consumption instead of production as a result of tax reforms. The different types of enterprises and their activities are subjected to various taxation rules. Unfavourable conditions in agriculture (higher risk, lower profitability) are controlled through the adjustments or reduced tax rates and application of various kinds of tax allowances. The study examines both the theoretical and practical elements of income taxation in the enlarged Europe, particularly the tax schemes employed in Hungaryâ€™s agriculture in the period around the EU ac-cession. These investigations are focused also on prospective changes and their consequences for the near future in this regard. In new member states lower in-come tax rates are applied, and agriculture is a distinguished sector in this regard of the economy. XXXXXXXXXXXXXXXXXXXXXXXXXXXX A modern piacgazdasÃ¡gok esetÃ©ben az Ã¡llami bevÃ©telek jelentÅ‘s rÃ©sze az adÃ³kbÃ³l szÃ¡rmazik. 1988 Ã³ta az adÃ³rendszer szabÃ¡lyozÃ¡sa MagyarorszÃ¡gon a fejlett orszÃ¡gok gyakorlatÃ¡t kÃ¶veti. Az adÃ³ztatÃ¡s sÃºlypontja a termelÃ©st terhelÅ‘ adÃ³krÃ³l a fogyasztÃ¡st terhelÅ‘ adÃ³kra helyezÅ‘dÃ¶tt Ã¡t. Az egyes vÃ¡llalkozÃ¡si formÃ¡kra, az eltÃ©rÅ‘ gazdasÃ¡gi tevÃ©kenysÃ©gekre mÃ¡s Ã©s mÃ¡s adÃ³zÃ¡si szabÃ¡lyok vannak Ã©rvÃ©nyben. A mezÅ‘gazdasÃ¡g kedvezÅ‘tlen adottsÃ¡-gait (pl. a magasabb kockÃ¡zat, alacsonyabb jÃ¶vedelmezÅ‘sÃ©g) a szabÃ¡lyozÃ³rend-szer alacsonyabb adÃ³kulcsokkal, illetve kÃ¼lÃ¶nfÃ©le adÃ³kedvezmÃ©nyekkel igyekszik kompenzÃ¡lni. A tanulmÃ¡ny a jÃ¶vedelemadÃ³zÃ¡s elmÃ©leti Ã©s gyakorlati kÃ©rdÃ©seinek elemeit vizsgÃ¡lja a kibÅ‘vÃ¼lt EurÃ³pai UniÃ³ban, kÃ¼lÃ¶nÃ¶s tekintettel a magyar me-zÅ‘gazdasÃ¡gra vonatkozÃ³ adÃ³zÃ¡si gyakorlatra. A vizsgÃ¡latok kiterjednek a kÃ¶zeli jÃ¶vÅ‘ben vÃ¡rhatÃ³ vÃ¡ltozÃ¡sokra, esetleges kÃ¶vetkezmÃ©nyekre egyarÃ¡nt.
Volume (Year): 49 (2005)
Issue (Month): 12 ()
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