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Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján
[The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut between 2009 and 2011]

Author

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  • Elek, Péter
  • Lőrincz, László

Abstract

Tanulmányunkban a társasági adókulcs 2009-2011 közötti csökkentésének vállalati adófizetésekre gyakorolt hatását becsüljük vállalati szintű paneladatok alapján. Először keresztmetszeti regressziós modellel vizsgáljuk az átlagos effektív adórátára (azaz a tényleges adókötelezettség és az adózás előtti eredmény arányára) ható vállalati jellemzőket. Megállapítjuk, hogy - más változókra kontrollálás után is - az exportáló vállalatok, a legkisebb és legnagyobb vállalatok, valamint a mezőgazdaságban tevékenykedő vállalatok effektív adókulcsai az adókedvezmények és egyéb korrekciós tényezők levonása után az átlagnál kisebbek. Majd vállalati szintű fixhatás-panelregressziós becsléssel elemezzük az effektív adókulcs rugalmasságát a névleges adókulcs változására, és 0,7-0,9 közötti rugalmassági együtthatót kapunk. Ennek a becslésnek az érvényességét - egy speciális adókedvezményre vonatkozó szabályozást kihasználva - párosításos módszerrel is teszteljük. Journal of Economic Literature (JEL) kód: C21, C23, H25.

Suggested Citation

  • Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
    • Handle: RePEc:ksa:szemle:1527
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    References listed on IDEAS

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    Citations

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    Cited by:

    1. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    2. Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020. "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 762-786.
    3. Bakó, Barna & Isztin, Péter & Berezvai, Zombor & Cseke, Petra Zsuzsanna, 2019. "Infrastruktúra-bővítés világversenyek idején. A Mol Bubi esete a FINA világbajnoksággal [Infrastructural investments for international sports events. Network expansion of the MOL Bubi bicycle-shari," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 4-21.
    4. Berezvai, Zombor & Lukáts, Gergely Dániel & Molontay, Roland, 2019. "A pénzügyi ösztönzők hatása az egyetemi oktatók osztályozási gyakorlatára [How financially rewarding student evaluation may affect grading behaviour. Evidence from a natural experiment]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 733-750.

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    JEL classification:

    • C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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