Tax-saving, innovative incentives for small and medium-sized enterprises in Hungary

Rita Ambrus () and Ilona Kaufman ()
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Rita Ambrus: Faculty of Economics, University of West Hungary
Ilona Kaufman: Faculty of Economics, University of West Hungary

Medzinarodne vztahy (Journal of International Relations), 2011, vol. 9, issue 1, 77-83

Abstract: 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.

Keywords: labour costs; benefits; tax optimisation; motivation (search for similar items in EconPapers)
JEL-codes: D24 M52 (search for similar items in EconPapers)
Date: 2011
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