Specialities of the corporate tax in connection with the sports organizations

A tétel rövid nézete
dc.contributor.authorHerczeg, Adrienn
dc.contributor.authorDékán Tamásné Orbán, Ildikó
dc.contributor.authorBecsky-Nagy, Patrícia
dc.contributor.authorFenyves, Veronika
dc.date.accessioned2021-06-28T11:15:29Z
dc.date.available2021-06-28T11:15:29Z
dc.date.issued2015-09-01
dc.description.abstractIn 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions. In the past few years Hungarian government introduced significant corporate tax advances in order to increase Hungary’s competitiveness for foreign capital. With the flat 10% corporate tax rate, Hungary has one of the the lowest corporate income tax rate in the European Union. Since 2011 new corporate tax incentive was adopted in order to create a tax advantageous economic environment for supporting the five most popular team sports in Hungary, namely, football, handball, basketball, water polo and ice hockey. The following article provides a rough guide on the corporate taxation – in particular of sport organizations in Hungary.  JEL code: H25en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 9 No. 1-2 (2015) , 15-18
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2015/1-2/3
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue1-2
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/317710en
dc.identifier.volume9
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/6431
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjecttaxationen
dc.subjectsport organizationsen
dc.subjectcorporate taxen
dc.titleSpecialities of the corporate tax in connection with the sports organizationsen
dc.typefolyóiratcikkhu
dc.typearticleen
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