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A magyar vállalati adózás heterogenitása
[The heterogeneity of corporate taxation in Hungary]

Author

Listed:
  • Muraközy, Balázs
  • Reizer, Balázs

Abstract

Tanulmányunk vállalati mikroadatok segítségével vizsgálja háromféle vállalati adó - a társasági nyereségadó, a munkáltatói járulék és a helyi iparűzési adó - vállalatok közötti megoszlását. Megmutatjuk, hogy az egy dolgozóra és egységnyi hozzáadott értékre jutó fajlagos vállalati adó lényegesen eltér a különböző vállalatok között. Az adóbevételek erősen koncentráltak. A vállalati adófizetés legfontosabb meghatározója a termelékenység, amely pozitívan függ össze az egy főre jutó adóbevétellel és negatívan a hozzáadottérték-alapú adóékkel. Statikus mikro szi mu lációval vizsgáljuk a 2017-es társaságiadó-csökkentésnek az adóbevételre és az adók elosztására gyakorolt hatását. Kiszámítjuk, hogy milyen mértékben jártak jobban az adócsökkentéssel a nagyvállalatok, és hogy milyen mértékben csökkent az adófizetés koncentrációja az adóváltozás hatására.* Journal of Economic Literature (JEL) kód: H25, C54, D22.

Suggested Citation

  • Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    • Handle: RePEc:ksa:szemle:1738
    DOI: 10.18414/KSZ.2017.12.1233
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C54 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Quantitative Policy Modeling
    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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