Merkel Krisztina and Tóth Kristóf (2010): Taxation of Agruculture, with special Regard to Private Farms. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 140 p. ISBN 978-963-491-564-5

The study investigates the legal background of agricultural taxation and performs calculations for detecting any anomalies deriving from the taxing peculiarities of the private farms. It also presents the agricultural tax systems of the individual EU Member States with the purpose of drawing conclusions therefrom concerning the Hungarian system. In its calculations, the study relies partly on international data and partly on the database of the APEH (Hungarian Tax and Financial Control Administration)....

Felkai Beáta Olga, Fogarasi József, Kemény Gábor, Kovács Gábor, Merkel Krisztina, Tanító Dezső, Tóth Kristóf and Tóth Orsolya (2010): Financing Channels of the Hungarian Agriculture and Impacts of the Financial Crisis on Them. ISSN 2061-8204 Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Buda. 149 p. ISBN 978-963-491-551-5

The study elaborates two strictly connected topics. It shows the current structure of agricultural financing while also exploring the impacts of the financial crisis on the financers and participants of domestic agriculture. For the first task, it has reviewed the relevant statistical databases, establishing with their help the most important financing channels of domestic agriculture which allow the sector’s participants to have access to funds. For examining the impacts of the financial crisis,...

Juhász Anikó and Wagner Hartmut (2010): Effects on Foreign Trade of German Hard-Discounters' Global Expansion. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 100 p. ISBN 978-963-491-567-6

In our study we have demonstrated the existence of a direct relationship between the international expansion of the German owned hard-discounters (Aldi and Lidl) and the simultaneous and continuous improvement of the food industrial foreign trade balance of Germany on the retailers’ target markets. According to our calculations, a sales revenue increase of the hard-discounters in the order of EUR 100 million generated a growth of the German food industry’s imports of roundly EUR 75 million in the...

Jankuné Kürthy Gyöngyi, Kozak Anita and Radóczné Kocsis Terézia (2010): The Current Situation and Perspectives of the Hungarian Horticultural Sector. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 150 p. ISBN 978-963-491-557-7

The study consists of two main chapters: The first deals with the global situation of the cultivation and trade of ornamental plants, while the second discusses the Hungarian ornamental plant sector. In the latter chapter the focus is on the trends in the consumption and export trade, and the characteristics of the various trade channels (wholesalers, wholesale markets, florists, multinational chains, garden centres and DIY stores etc.) are analysed. Besides the dissection of the relevant sub-sectors...

Halász Péter and Székely Erika (2010): Institutional Conditions and Operational Experiences of Agricultural Advising. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 97 p. ISBN 978-963-491-552-2

Agricultural consulting and professional advising have remarkable traditions in our country. Main purpose of the services consists in contributing to the efficient and profitable farming activity through transmitting the most recent information and knowledge to farmers. There are considerable deficiencies in the professional preparedness of the domestic farmers. Differences are observed not only in respect of the degree of qualifications of the farm leaders, but also in the farm size and the success...

Darvasné Ördög Edit, Jankuné Kürthy Gyöngyi and Juhász Anikó (2010): The Role of the Quality Systems in the Hungarian Food Economy. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 177 p. ISBN 978-963-491-548-5

The study has shown that customer quality systems (e.g. IFS, BRC) have already became the minimum (qualifying) condition of market entry. The independent systems which could be considered as a basis (HACCP, ISO 9000) have lost value simultaneously with their spreading. The customer and independent systems have without doubt contributed to the improvement of the safety dimension of food quality. However, only the consumer-type systems (such as Kiváló Magyar Élelmiszer) could provide real marketing...

Mizik Tamás (2003): The taxation of capital income in Hungary and the European Union from the perspective of agriculture. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 114 p. ISBN 963 491 455 1

The study looks at both theoretical and practical elements of the taxation of capital income. After summarising finding from the EU practice, the study concludes that on the whole, the Hungarian tax system is compatible with EU requirement. All three taxation schemes (personal income tax, corporation tax and value-added tax) introduced in the study are specially treated and incorporate agricultural allowances in all selected and examined countries as well as in Hungary. Until a full tax harmonisation...

Alvincz József and Guba Mária (2003): Income tax legislation of individual agricultural producers. Agrárgazdasági Könyvek Agrárgazdasági Kutató Intézet, Budapest. 162 p. ISBN 963 491 451 9

The taxation system has been heavily criticized for presumed or real impeachments of providing favourable/competitive terms to some of the agricultural producers while disregarding others. The aim of the study is to compare income tax legislation of the various individual entities such as subsistence farms, small producers, private/family and individual entrepreneur farms. The study highlights the advantages, disadvantages, similarities and differences of taxation at the different entities including...