2019
DOI: 10.12955/cbup.v7.1350
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Comparison of the Conditions of Taxation on Labor in Hungary and the Slovak Republic

Abstract: 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 th… Show more

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