Gazdálkodástudományi Közlemények (DE-journals)

Állandó link (URI) ehhez a gyűjteményhez

https://hdl.handle.net/2437/377663
A folyóirat a DE-journals platformon keresztül jelenik meg és a https://ojs.lib.unideb.hu/gazdalkodaskozlemenyek címen érhető el.

Böngészés

Gazdálkodástudományi Közlemények (DE-journals) Tárgyszó szerinti böngészés "áfa-csalás"

Megjelenítve 1 - 1 (Összesen 1)
  • Nincs kép
    TételSzabadon hozzáférhető
    online pénztárgépek bevezetésének hatása a gazdaság szereplőire
    (2024-03-14) Baranyai, Veronika
    Defining the aim of my researches, I opted for studying the impacts of the online cash register on economic participants from national economic, entrepreneurial and at last, but not least from user aspects. To a specific aim, I defined the detailed examination of how the online data provision increases the VAT inflow into the state budget, which contributes to budgetary equilibrium, and ultimately to the formation of a prosperous society where tax morale is appropriate and entrepreneurship is conscious. Setting out of the controlling experience, people remained mistrustful in connection with the data service of online cash registers as yet. During mystery shopping, the National Tax and Costumes Office is able to check electronic cash registers, which procedure has already led to an improvement in taxing moral. The number of cases related to missing receipt transmissions has already fallen back significantly, however still quite high. Small businesses are significantly burden with the obliged using of online cash registers, since the average price of the online cash registers is 150 thousand forints, on which they could apply for a subsidy in a value of maximum 50 thousand forints. VAT fraud causes approximately 300 billion euro annual revenue loss in Hungary. In the first year following the introduction of the online cash register law this number has already decreased significantly, since 226 billion euro more turned up in the budget compared to the previous year confessed by the retailer entrepreneurs.