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Területiség az adórendszerben

A területi gondolkodás megjelenése egy pénzügyminisztériumi dokumentumban

Bibliographic Data

ID19370748
AuthorsÁkos Jakobi (0000-0001-9624-7785, Eötvös Loránd University, corresponding author)
Year2000
Volume14
Issue2-3
Pages33-42
Publication date2000-06-01
Open AccessYes
TypeARTICLE
VenueTér és Társadalom (JOURNAL)
Journal identifiersISSN: 0237-7683 • E-ISSN: 2062-9923
PublisherTer es Tarsadalom (PUBLISHER)
DOI10.17649/tet.14.2-3.571
OpenAlexW4250368988
LanguageHU

Since 1996 the Hungarian Ministry of Finance put down a directive for the tax office (APEH) regarding the self-employed private individuals to supplement their income tax returns. According to this document one has to be called upon, whose returned income does not meet the limit which is equivalent to the minimum wages, professional and regional characteristics.The importance of this document is that the Ministry of Finance – as a governmental institution – begins to recognise the importance of regional inequalities in its own thinking. The ministry uses such notions as: settlement-size categories, counties, preferential areas of regional development and politics (etc.)

Chemistry · Hungarian Social, Economic and Educational Studies · Regional Development and Policy

Highly citedNo

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