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...