Taxes in Poland and Hungary

• Autorzy: Andrea Gáspár
• Języki publikacji: EN

Abstrakty

EN

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

EN

Taxes; Tax policy; Tax system

PL

Podatki; Polityka podatkowa; System podatkowy

• Czasopismo: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu
• Rocznik: 2007
• Tom: 9
• Numer: z. 2
• Strony: 97--101

Twórcy

autor

Andrea Gáspár

Bibliografia

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