A hozzáadottérték-adó napjaink egyik legjelentősebb adóneme mind a gazdaságban betöltött versenysemleges szerepe szempontjából mind pedig költségvetési forrásként. Az Európai Unió megalakulásakor az egységes belső piac kialakításának jegyében már 1962 áprilisában megfogalmazódott az úgynevezett első áfa irányelv. A jelenleg érvényben lévő szabályok szerint a 2006/112/EK területi hatálya alá tartozó országok egy általános hozzáadottérték-adó kulcsot alkalmazhatnak, melynek legalább 15 százalékos szintet kell elérnie. Ezen kívül legfeljebb két kedvezményes adókulcsot szabhatnak meg a jogszabályban felsorolt esetekre, amelynek legalább 5 százaléknak kell lennie. Jelentős eltéréseket tapasztalhatunk az Európai Unió országainak adókulcsaiban, mely biztosítja az EU sokszínűségét és tagállamainak szuverén adópolitikáját. Tanulmányunkban az EU statisztikai adatbázisa alapján tekintjük át az egyes tagállamok gyakorlatait. Megvizsgáljuk az általános áfakulcsokat és kiemelt figyelmet fordítunk az olyan kedvezményes adókulcsokra, melyek elsődleges célja a gazdaságélénkítés.

The determining of the outcome periodically is primary important in the operation of businesses. The assets and their changes, as well as the profit generating efficiency, ensure that the business continues to operate. In Hungary the Act C of 2000 on Accounting defines the method of accounting for economic events; however, the practice the accounting, which is based on experience, can make a move towards the creativity. The principle, which is not forbidden by the law, that is "free". The interpretation and recording of economic events and the judgement of their impact on outcome can often be based on subjective assessment. This article deals with the effects of subjective judgment and choosing on the results.

"A talent is someone who knows more than they had learned", quoted the jury of the „Dal 2017” in the finals, after we saw the great performance of a 17 year old boy. What skills do the students of Kaposvár University have? How much part of their performance during the exams is knowledge and how much is fantasy? Adopting Henry Ford’s witticism we can expect that smart, diligent students will do themselves justice and get good grades; the lazy and less talented students will vegetate whereas the hard-working but untalented students will fall out of the sieve. However, what about smart, but lazy students? Those who "forget" to learn but due to their powerful imagination, can create something unbelievable during the exam, overcoming the greatest cruxes in the good sense. This article deals with this theory in humorous form: what the accounting is like with the eyes of a clever, creative but lazy student.

The energy consumption of the world, and thus of Hungary, is growing rapidly, and to date fossil fuels have had a major role. During agricultural production those kinds of by-products are generated the utilization of which is not organised effectively enough. The basis of biogas generation comes from agricultural by-products which could not be utilized in other cases, so its positive impact on the environment is beyond dispute contrary to fossil fuels. Alternative energy efficiency requirements in rural areas, besides the effects, have both economic and social benefits. The study looks for the answer to the question how the by-products produced in Hungarian agriculture and the sustainable development of the countryside are produced.