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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 effective tax rate, based on panel data from Hungarian firms]

Author

Listed:
  • Sipos, Norbert
  • Lukovszki, Lívia
  • Rideg, András

Abstract

Tanulmányunkban vállalati paneladatokon vizsgáljuk, hogy a társasági adókulcs 2016-2017 közötti csökkentésével párhuzamosan milyen változás következett be a vállalatok tényleges adófizetési kötelezettségében. Arra a kérdésre keressük a választ, hogy milyen eltérés mutatkozik a vállalatok effektív és névleges adókulcsa között, van-e különbség az effektív adókulcs tekintetében a különböző iparágak között, illetve hogy mely szektorok szembesülnek a legalacsonyabb, illetve legmagasabb tényleges adóterheléssel. Mindkét évre leíró statisztikai eszközökkel és OLS-regresszió segítségével - OPTEN-adatok alapján - 295 812 vállalat effektív adórátájának változásait vizsgáltuk meg. Az adóalapot módosító tételek és a gazdasági környezet változásának hatását a rendelkezésre álló adatok alapján nem lehetett kiszűrni. Eredményeink szerint a névleges adókulcs 1 százalékpontos csökkentése mellett az effektív társasági adófizetési ráta 0,11 százalékponttal csökkent. Az effektív társasági adóterhelés csökkenése nem egyforma mértékben érintette az egyes ágazatokat, bizonyos tevékenységi körök esetében jelentősen nőtt a vállalkozások effektív adóterhelése, míg más ágazatok egyértelműen kedvezőbb helyzetbe kerültek 2017-ben.* Journal of Economic Literature (JEL) kód: H25, H71, K34.

Suggested Citation

  • 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.
    • Handle: RePEc:ksa:szemle:1918
    DOI: 10.18414/KSZ.2020.7-8.762
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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