Igazságos adó(rendszer) vagy etikus adózó?

Az egyenlő haszonáldozati elvre épülő méltányosság (igazságosság) fogalma nem egyértelmű, abból háromféle adózási szabály is levezethető. Az igazságos adórendszer keresése helyett az adózók etikus viselkedését indokolt célul kitűzni és elvárni. Az etikus adózást ösztönözheti, az adózási hajlamot erősítheti az egyéni és a családi adóbevallás titkosságának az eltörlése, a korrupcióval együtt járó készpénzforgalom korlátozása, az adóparadicsomok és az offshore területek fokozatos megszüntetése

Ethical Finances? A Special View of Ethical Banking, Socially Responsible Investments = Etikus pénzügyek? Etikus pénzügyek és társadalmilag felelős befektetések

The two main focuses of the Dissertation are to define a "measurement" of moral behavior for Economics: 1. By using a definition of Ethics to introduce and discuss Ethical Banking and Socially Responsible Investments. 2. To try to measure the performance of Ethics by not only qualitative but also with quantitative methods, namely statistical analysis. (...

A fair tax (system) or an ethical taxpayer?

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas

A few thoughts on fair taxation

The article is introducing the concept of efficient and fair (just) taxation and its effect on the economy, while it also discusses it why it is difficult to reach an optimal tax system in Hungary. In the subsequent sections, several seemingly arbitrarily chosen types of taxes are introduced, in order to show how they can be used to create or to contribute to an optimal tax system. In addition, the article describes it shortly, either why they are not working properly at the moment or when they were discussed or introduced in the past, what kinds of mistakes occurred or mismanagement happened. The article discusses the following taxes: royalties due to state, property tax, estate duty (inheritance tax)

Europe, Time to Wake Up! : Change of monetary policy instruments — reduction of public debt (interest burdens), system of fiscal and monetary objectives — central bank independence

The economic crisis arising in 2008 has severely limited the options of economic policy in Hungary. The absence of fiscal expansion, and deficiencies in the coordination of fiscal and monetary policy have had a negative impact on the effectiveness of measures in economic policy to boost economic growth. This paper highlights the drawbacks and contradictions inherent in the goals, instruments and principles of monetary policy which are regarded as axioms today. Our conclusions suggest that (1) the central bank’s participation in the secondary market of government securities could be a viable way to reduce the interest burden on public debt; (2) the system of inflation targeting is not suitable for Hungary (an exchange rate channel would be more efficient); and (3) the central bank’s independence is only justified with the appropriate degree of accountability

Forearm-attachable EMG-based wireless controller

This paper presents the development process starting from a simple electronic module for amplification of EMG signals. During development the tasks to be solved were extended towards the creation of an EMG-base controller that eventually can be connected to a PC. Among the main goals were the simplicity and low cost of production. There are similar devices commercially available, but the main focus was on the whole process of design, testing, fabrication and the exploration of application areas. It was important to use medical recommendations. The device matches the suggestion of SENIAM, except for the resolution of A/D conversion, which is permissible due to the fact that it was not designed for medical purposes. The final version is capable of detecting and amplifying EMG signals, with the appropriate filtering and digitizing procedures for further processing. With the development of wireless communication capabilities, the device which can be attached to the forearm can be used as a USB HID device with a PC. A number of additional applications are also discussed, pointing out the fact that this piece of technology offers a wide range of possibilities

Vállalati vezetők innovációs érzékenysége, szemlélete és szándékaik – egy felmérés tapasztalatai (Managers' innovation sensivity, approach, and purposes – experience of a survey)

A magyar vállalatok innovatív képességét felmérő kérdőíves kutatások eltérő eredményeket adtak, ami a piaci szereplők eltérő innováció-értelmezésével magyarázható. A szerzők feltevése szerint a vállalati vezetők jellemzően innovatívnak tartják magukat, és ez alapján jelentős részük fejlesztéseket tervez a jövőben, amelyhez pályázati forrásokat kívánnak igénybe venni. A gyakorlati életben az innováció fogalmát a tudományos definíciónál tágabban értelmezik, a vállalatnál bevezetett újdonságokat (például a piaci versenytársaktól átvett új terméket) is innovációnak értékelik. A vállalati növekedést a finanszírozási nehézségek korlátozzák. A támogatások, a hitelek és a kockázati tőke jellegű források eltérő mértékben játszanak szerepet a vállalatok életében. A szerzők tanulmányukban a vállalatok innovatív tevékenysége és a különböző források megléte közötti kapcsolatot, valamint a pályázati rendszerhez fűződő vállalati tapasztalatokat vizsgálják. /===/ Questionnaire surveys of innovation abilities of the Hungarian enterprises have given different results, which could be explained by different innovation interpretation of the market players. According to the authors' hypothesis the managers consider themselves innovative, and many of them plan developments in the future to realize them with tender sources. In the practice idea of innovation is broader interpreted than the scientific definition, and novelties introduced at the companies (eg. a new product taken over from competitors) is also considered innovation. Corporate growth is limited by financing difficulties. Supports, credits and sources of venture capital character play a role int he corporate life to different extent. Authors investigate the connection between the innovative activity of companies and the existence of several sources, and corporate experience linked to tendering system

Regulation following (between) financial crisis (crises): compulsion and opportunity

Volume LV/Fourth Issue of the Public Finance Quarterly, as a quasi thematic edition, contained five articles focusing on the recent financial crisis. The topic of our paper is also the crisis; without concentrating on individual countries or groups of coun-tries, we focus on the world economy and the phenomenon in its entirety. The main aim was to try to describe and evaluate the oper-ation of international institutions and the effects of financial regulations embedded into the economic system of developed and emerging countries. We assume that in addition to the non-satisfactory regulations, derived from oversimplified and overrated the-ories and models, the substantial distortions in the global institutional structure, leading to the explosion of the crisis, were also caused by the inherent egoism of human kind and the resulting excessive desire for profit. Even if future crises cannot be completely eliminated by changing the rules of the game, the probability and depth of similar events can be reduced and their duration might be shortened. In many instances the rules could be amended immediately, in some other cases the implementation of the changes requires a longer period of time. Unfortunately, the urge to act, which could be felt at the beginning and height of the crisis, has seri-ously diminished over time. The situation is paradoxical: humanity generally, but especially the decision makers – politicians and economic leaders – would not learn from their own mistakes