Warianty tytułu
Języki publikacji
Abstrakty
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)
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.
Słowa kluczowe
Rocznik
Tom
Numer
Strony
97--101
Opis fizyczny
Twórcy
autor
Bibliografia
- 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].
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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