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Tax Policy Issues - Taxation Of Hungarian Agricultural Activity

  • Molnar, Barna
  • Goda, Matyas
  • Kocsis-Andrasik, Agnes
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    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 Hungary’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 piacgazdaságok esetében az állami bevételek jelentős része az adókból származik. 1988 óta az adórendszer szabályozása Magyarországon a fejlett országok gyakorlatát követi. Az adóztatás súlypontja a termelést terhelő adókról a fogyasztást terhelő adókra helyeződött át. Az egyes vállalkozási formákra, az eltérő gazdasági tevékenységekre más és más adózási szabályok vannak érvényben. A mezőgazdaság kedvezőtlen adottsá-gait (pl. a magasabb kockázat, alacsonyabb jövedelmezőség) a szabályozórend-szer alacsonyabb adókulcsokkal, illetve különféle adókedvezményekkel igyekszik kompenzálni. A tanulmány a jövedelemadózás elméleti és gyakorlati kérdéseinek elemeit vizsgálja a kibővült Európai Unióban, különös tekintettel a magyar me-zőgazdaságra vonatkozó adózási gyakorlatra. A vizsgálatok kiterjednek a közeli jövőben várható változásokra, esetleges következményekre egyaránt.

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    File URL: http://purl.umn.edu/54411
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    Article provided by KÁROLY RÓBERT OKTATÓ-KUTATÓ Kht. in its journal GAZDÁLKODÁS: Scientific Journal on Agricultural Economics.

    Volume (Year): 49 (2005)
    Issue (Month): 12 ()
    Pages:

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    Handle: RePEc:ags:gazdal:54411
    Contact details of provider: Web page: http://www.gazdalkodas.hu/

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