Taxation Possibilities and Choices for Micro and Small Enterprises in Hungary címmel jelent meg Csongrádi Gyöngyi és Suhayda Viola (HW V & lV Manager team leader) írása az International Journal of Financial Regulation, compliance and Innovation / 2024. számában.
Absztrakt:
In the last decades, the dominance and, consequently, the economic roles of micro-enterprises have been continuously increasing. These small businesses have great but often unexploited potential over large businesses in terms of market adaptation and flexibility. However, realizing this potential, especially in the case of large-scale changes, requires huge capital investments, which cause financial difficulties for small businesses. This situation is further hindered by the complex taxation system of Hungary. This paper deals with the financial situation of the Hungarian micro-enterprises and their connection to the current taxation system. The aim of the study is to examine the structure of this system and understand the experiences of domestic businesses with the public burdens and forms of taxation. In the literature review, micro-enterprises are introduced with their related financial background. Then the corporate taxation system of Hungary and its elements are examined. Considering the primary research, we distributed questionnaires to the domestic micro-enterprises and received 97 responses. The main conclusions of this research are that these businesses are having difficulties not only in choosing the appropriate form of taxation but also in the various conditions of the ones they choose. In order to facilitate the competitiveness of micro-enterprises in the long run, a stable and transparent financial background and taxation system are needed. Consequently, we provide suggestions that can be applied to ameliorate the situation.
A szerzőknek gratulálunk!