- Author
- Gáspár Andrea
- Title
- Taxes in Poland and Hungary
- Source
- Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu, 2007, T. 9, z. 2, s. 97-101, bibliogr. 11 poz.
- Keyword
- System podatkowy, Podatki, Polityka podatkowa
Tax system, Taxes, Tax policy - Note
- summ.
- Country
- Węgry, Polska
Hungary, Poland - Abstract
- Omówiono system podatkowy w krajach członkowskich oraz próby ujednolicenia tego systemu dla całej Unii Europejskiej. Szczególną uwagę poświęcono systemowi podatkowemu w Polsce i na Węgrzech.
In 2004, ten new member-states accessed to the European Union (including Poland and Hungary). Since January 2007, together with entry of two further member-states, the number of EU countries risen up to 27. All Member-states characterise different state of economic development, social, political and cultural environment. In every member-state private individuals, companies and other firms have to contribute to ensure the state's public tasks and income redistribution, through taxation [Kallai 2000]. There is not existing integral tax system in the European Union, but some member-state initiatives in consonance. In the year of 2006, from all the EU member-states, 10 courtiers supported and 8 members were open about the harmonization of rate corporation tax, but 7 countries rejected it (f.e.: Ireland). The reason for that rejection was the lowest rate of the corporate tax is those countries. Germany and France use higher rate of tax- and would accelerate the settling of minimal rate [Kovacs 2006]. In 2004, the average EU levy tax burden was 39,3%, in Hungary it was 39,1% and in Poland 32,9%. In Hungary, the state deprives the 40% of the produced income, through taxes. (original abtract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business - Bibliography
-
- Anemzetkozi adoverseny es amagyar adórendszer reformja. 2004: HetiMonitor, 5. [www.icegec.hu] - March 5th in 2007.
- Az APEH vilaga 2000-2004. szamok Evkonyy, Budapest.
- Amcham R. (allasfoglalas) 2004: Position Brief, IV. szam 2004. Szeptember.
- Bessenyei G. (szerk.) 2005: EU-tagallamok adózasa. Saldo, Budapest.
- Galantaine M.Z. 2005: Adoverseny az Európai Unióban. Hitelintezeti Szemle. Negyedik evfolyam 5-6 szam. 45-62.o.
- Kovacs L. 2006: Az EU meg nem egysegesiti a tarsasagi adókulcsot. Julius 21. MTI.
- Kallai L, Sztandó I. 2000: Adók, ilietekek, jarulekok es vamok. Saldo, Budapest.
- MizikT. 2003: Magyarorszag es az Európai Unio adórendszere -kulonos tekintettel a mezogazdasagra. www.akii.hu - March 5th in 2007.
- MK1K-GVI KHT. 2001: A magyar adórendszer szerkezete nemzetkozi ósszehasonlitasban. Marcius.
- Taxes in Poland [www.baltic.mg.gov.pl] - March 5th in 2007.
- [www.europa.eu.int].
- Cited by
- ISSN
- 1508-3535
- Language
- eng
