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1

VARIÁCIE NA ZACHOVANIE STAVU. O UHORSKÝCH KRAJINSKÝCH SNEMOCH 19. STOROČIA

100%
Poór J.
Historický časopis (Historical Journal)
|
2015
|
vol. 63
|
issue 1
27 – 46
EN
The study is devoted to the analysis of the defence of noble privileges and the position of the Hungarian nobility on the floor of parliament in relation to the monarch’s powers at the beginning of the 19th century. It analyses the discussions of various parliaments, especially on questions of property rights and the related rights to political representation, equality before the law, land tax and the bearing of public burdens. It examines the detailed argumentation and use of older legislation, as well as proposals for its use in favour of modernization (J. Hajnóczy, G. Berzeviczy). A special attention is devoted to the question of finance for the army, in relation to the traditional system of military service (insurrection). The author states that the achievement of change in the framework of the Hungarian constitutional system was not excluded, but the parliaments of the early 19th century did not set themselves such aims.
2

THE PRO-COMPETITION AND A COMPETITION-RESTRICTING STATE - BEFORE AND DURING THE CRISIS (Versenybarat es versenykorlatozo allam - valsag elott, valsag kozben)

100%
Voszka E.
Kozgazdasagi Szemle (Economic Review)
|
2009
|
vol. 56
|
issue 10
913-932
EN
During the decades of liberalization, the state played a fundamental role in running the economy, and thereby in maintaining and strengthening the competition that the public interest requires. It included regulation of competition and the market, state subsidies, and state purchases, in other words a range of means of stimulating and restricting competition. This article views the relation between the Hungarian state and competition before the outbreak of the crisis, to compare it with the international and domestic phenomena that began to appear when the crisis broke out. It argues that state behaviour towards competition was also ambivalent before and the crisis has not materially changed the ambiguity or means of intervention, only the combination and scale of means employed. Management of the crisis round the world has generally involved an increase in the role of the state, but the spread and scale of market creation and support in Hungary have remained small. The restraint on stimulation of the economy has lessened the restriction of competition, which may be an advantage in years to come.
3

ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

88%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2006
|
vol. 54
|
issue 6
611-621
EN
Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.
4

Vplyv opodatkuvannya i pidvyshchennya komunal'nykh taryfiv na vyplatu zarobitnoyi platy «v konvertakh»

88%
Zhukova T. A.
Mekhanizm Rehuluvannya Economiky
|
2016
|
vol. 4(74)
145-151
EN
The article is devoted to topical issues of raising utility tariffs and tax revenues, as one of the main filler budget of Ukraine. The article analyzes the problem of tax avoidance, studied the causes of "black" salaries and the consequences for workers and the employer at payment of of such salaries, analyzes the problems of legalization of wages in context of permanent economic and political changes. It is proved that enterprises of different ownership forms, evading existing laws, develop various schemes of payment of wages "in envelopes", or "black" wages. Defining characteristics of "black" cash payments to employees and the scheme of "black" wages, benefits and drawbacks of its shadowing. It is proved that raising the minimum wage contributes to a positive increase in the official part of the wages of unscrupulous employers. Defined ways to increase the interest of employers in salary legalization.
5

VPLYV JEDNOTLIVÝCH TYPOV DANÍ NA EKONOMICKÝ RAST V KRAJINÁCH OECD: DYNAMICKÁ PANELOVÁ REGRESIA

75%
Macek R.
Ekonomický časopis (Journal of Economics)
|
2015
|
vol. 63
|
issue 7
718 – 736
EN
The aim of the article is to verify the relationship among individual types of taxes and economic growth in OECD countries by dynamic panel regression with utilizing more ways of taxation approximation. Traditional tax quota and alternative World Tax Index were used as main approximators of taxation. It is evident from the results of both analyses that labour taxation (personal income taxes and social security contributions) is the most harmful for economic growth. Corporate taxation, value added tax and other consumption taxes is positive which is caused by an increasing ratio of property taxes in the total tax mix of OECD countries.
6

FORMATION OF THE SYSTEM OF (PHYSICAL PERSONS') REALTY TAXATION (Formuvahhia systemy opodatkuvannia nerukhomoho maina fizychnykh osib)

75%
Korotkevych O. V., Bahriy O. O.
Ekonomika i prohnozuvannia (Economics and Forecasting)
|
2010
|
issue 1
54-66
EN
The authors are considering the international experience of realty taxation based on market, lease, cadastre and normative value and on the realty area. They justify the approaches to defining the base and rate of the tax on physical persons' realty in Ukraine.
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