Adók az Európai Unióban és Magyarországon

Taxes - as measure and method of income and wealth distribution process taking place between the state and the private sectors - are one of the popular themes of economic analyses. This paper describes some of those aspects of taxation coming into prominence in connection with Hungary's EU memb...

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Bibliographische Detailangaben
Veröffentlicht in:Statisztikai szemle
1. Verfasser: Gábriel, Katalin (VerfasserIn)
Weitere Verfasser: Hüttl, Antónia (VerfasserIn)
Format: UnknownFormat
Sprache:hun
Veröffentlicht: 1998
Schlagworte:
Europäische Union > Steuerharmonisierung > EU-Staaten > Ungarn > Steuer > Steuerpolitik > Rechtsvereinheitlichung > Rechtsnorm > Direkte Steuer > Indirekte Steuer > Internationaler Wettbewerb > Wettbewerbsfähigkeit > Import > Export > Zoll > Aufsatz in Zeitschrift
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Beschreibung
Zusammenfassung:Taxes - as measure and method of income and wealth distribution process taking place between the state and the private sectors - are one of the popular themes of economic analyses. This paper describes some of those aspects of taxation coming into prominence in connection with Hungary's EU membership which will be realized in the near future: the harmonization of the different tax-systems of EU member countries, the connection between the tax-rates and the competitiveness, the role of tax- statistics in the ground-work of EU's economic policy. The authors give also an overview of the definitions and classifications of different kind of taxes imposed by EUROSTAT and OECD. (SOI : St.Sz.: S. 915)
Beschreibung:Zsfassung in engl. Sprache u.d.T.: Taxes in the European Union and in Hungary
In: Statisztikai szemle
ISSN:0039-0690