No abstract

Private entrepreneurs have an important role in national economies worldwide. Most of them operate and assume legal obligations as private persons. Consequently, they are taxed pursuant to the legal regulations pertaining to personal income taxation in the respective countries. Incomes tax from individual activities is a substantial source of proceeds for national budgets. When taxes are imposed on the individual activities of private persons, they act as both taxable entities and taxpayers at the same time. They are obliged to account for the payable amount of taxes with the state, and present all the associated, necessary records. Therefore, the persons in question are to shoulder considerable administrative burdens. This aspect surfaces in increasing costs, because in most cases they have to rely on external, professional services. Countries aim at shaping taxation environments that encourage taxable persons to account for and state their own taxes. In pursuing this goal, most states have adopted several methods that allow the simpler quantification of the amounts of taxes beyond the scope of complicated accounting systems. This paper has set the objective to look into these methods in Hungary and the Slovak Republic. JEL Classification Numbers: H24, H25,

In the present study, we examine the question of whether the cultural characteristics of the country of the parent company are related to the posting practices of the parent company. According to our hypothesis, the management culture of the sending (parent) company influences the employment of foreign expats in local subsidiaries. In this research we use interviews and multivariate statistical analysis of survey data from five CEE countries, an important but relatively less examined region for global HR mobility. We found a significant relationship between cultural differences and expatriate assignment practices of MNCs. However, based on the strength of the relationship, we can conclude that in addition to management culture, other influencing factors typically influence posting decisions. Our results support Hofstede’s suggestion about the cultural dependence of management methods from a specific, management of expatriates, perspective.

Income taxes constitute an important source of revenue for public finances everywhere. Essentially, the incomes of natural and legal persons are taxed. The tax on income from dependent activity, i.e. tax on labor, is one of the most important sources of tax revenue. The amount of tax revenue depends on the activities of the natural person (employee) but also on the activities of the persons who are in the position of the employer. These persons in the position of employer can also be natural persons, but in the majority of cases, they are legal persons. The focus of the study is on incomes from labor in Hungary and in Slovakia from the perspective of regulation and economic conditions. The main objective of the study is to examine the legislation on the taxation of labor and study the tax wedges in the two selected states. The conducted research is based on secondary sources. The results are presented in part in the results and discussion section and also in conclusion of the study. Our results point out the fact that even neighboring countries can have several differences in taxation with regard to the studied tax. One reason for studying this fact is that a good number of people in the bordering regions might extend their activities into the territory of the other country as well. JEL Classification Numbers: H24,

Objective: Our article was prepared to outline how Humen Resource Managememnt developed in Hungary and Slovakia. We considered it was important to highlight in light of empirical data on the most important features of this development in both countries. Methodology: Our research is based on the Cranet international research questionnaire. The survey was carried out in Hungary and Slovakia in 2015 and 2016. More than five hundred (527) organizations took part in the survey, and the findings of the report are based on normal statistical methods (mean, frequency, distribution). Our analysis was carried out with the help of SPSS software Findings: In Hungary and Slovakia, the ongoing economic transformation has produced significant changes in the practice of Human Resource Management (HRM) in both institutions and enterprises and its evaluation. The organization has become an increasingly important factor in the strategic significance of the function itself and of HR departments in general, and this survey details the personnel or human resources (HR) management policies and practices of organizations or enterprises in both the public and private sectors. Value Added: We believe that through our article we are able to expose the similar and different characteristics of HRM in the two countries examined. Recommendations: We believe that the similarities and differences between countries are not only to be reviewed in traditional areas, as in language, culture or economic development, it is worth looking at areas such as similarities and differences of HRM.