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


  • Rita Ambrus

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

  • Ilona Kaufman

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


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.

Suggested Citation

  • Rita Ambrus & Ilona Kaufman, 2011. "Tax-saving, innovative incentives for small and medium-sized enterprises in Hungary," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzÅ¥ahov, vol. 9(1), pages 77-83.
  • Handle: RePEc:brv:journl:v:9:y:2011:i:1:p:77-83

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    References listed on IDEAS

    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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    More about this item


    labour costs; benefits; tax optimisation; motivation;

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects


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