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Tax-saving, Innovative Incentives for Small and Medium - Sized Enterprises in Hungary

Journal of Economics and Business Research

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Field Value
 
Title Tax-saving, Innovative Incentives for Small and Medium - Sized Enterprises in Hungary
 
Creator Ambrus, Rita
Kaufman, Ilona
 
Description The small-and medium-sized enterprises in the Hungarian economy have been playing a decisive role. Among the difficulties they face during their activities one of the most serious is to raise funds for their labour costs. They try to reduce their tax wedge burden, which is regarded one of the highest in Europe, in various ways. In order to keep the adequate workforce they can provide fringe benefits supplementing to wages and salaries. The cautious application of the referring acts enables companies to motivate workforce and reduce the tax and contribution burdens at the same time. Our research aimed to find an answer how SMEs take these advantages and what factors support or hinder the use of the system.
 
Publisher Journal of Economics and Business Research
 
Contributor
 
Date 2014-11-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.uav.ro/jour/index.php/jebr/article/view/340
 
Source Journal of Economics and Business Research; Vol 18, No 1 (2012): J of Economics & Busniss Research; 33 - 42
2069-9476
2068-3537
 
Language eng
 
Relation http://www.uav.ro/jour/index.php/jebr/article/view/340/pdf_105