Almási, János (2019) A személyi jövedelemadó összehasonlítása Magyarországon és az Egyesült Királyságban 2018. UNSPECIFIED thesis, UNSPECIFIED.
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Abstract
My resarch is a comparision of British and Hungarian income taxation systems. My primary goal was to conduct research into the variations of the tax regulations affect income tax rates and contributions at four separate time points ie 2008, 2011, 2014, 2018 to establish the impact of taxation on individuals with one, two, three or individuals with no children. In addition to compare contributions by employer and employee. Identify the differences in the way tax is collected in both countries. In the United Kingdom individuals have personal tax free allowance, while in Hungary all income is taxable. Before the research I supposed the changes in taxation system in Hungary benefited the whole population regardless their income and family status, but I found out people with no children and people on low income have not benefited from the changes. The new system mainly benefits families with children, especially with 3 or more kids. The direct intention of government policy is to boost the population. In the United Kingdom there are different rates of income tax dependant on the taxpayers income whereas in Hungary since 2011 tax payers have a flat rate tax of 15% in 2018. Tax benefits accrue to tax payers with children on a sliding scale governed by the number of children. UK high earners benefit from the low fix rate. Government revenues in Hungary are dependant on social security payments which are considerably higher than in the UK. This figures has decreased over the last decade but still remains very high comparing with the other OECD members. During the research I adjusted the income to allow for the effect of consumer price index. There was an increase, but mainly because of the growth of the earnings rather than the reduction of tax burden. In the UK the system of allowances and benefits apply only to people on low income with no personal assets. The number of children only determines the amount of child benefits and other benefits unlike in Hungary where the number of children determines your payable tax and have a huge impact on your net salary. I have done research into labour costs to see how taxes and contributions vary between these countries. What I found is that the labour cost in the UK relatively lower than in Hungary. The labour cost is important when considering foreign investment in Hungary.
| Item Type: | Thesis (UNSPECIFIED) |
|---|---|
| Divisions: | Társadalomtudományi Intézet > Közgazdaságtudományi Tanszék |
| Depositing User: | Gergely Beregi |
| Date Deposited: | 09 Sep 2021 07:07 |
| Last Modified: | 09 Sep 2021 07:07 |
| URI: | http://szakdolgozat.repo.uniduna.hu/id/eprint/215 |
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