Guba Mária, Harza Lajos and Mizik Tamás (2006): Consolidation programs for agricultural holdings (2000-2004). Agrárgazdasági Tanulmányok Agrárgazdasági Kutató Intézet, Budapest. 154 p. ISBN 963 491 491 8

The study focuses on the debt consolidation programs launched by the Hungarian government between 2000 and 2004 in order to improve the situation of agricultural producers. Apart from reducing the level of indebtedness of agricultural holdings, the measures aimed at increasing performance and improving efficiency. The study analyses the impacts of these ‘consolidation’ programs. By processing the in-depth primary data of the preferences and aids associated with the various loan programs, the study...

Hamza Eszter and Tóth Erzsébet (2006): Sustenance of private farms and their role in subsistence. Agrárgazdasági Tanulmányok Budapest, Budapest. 137 p. ISBN 963 491 486 1

The present paper analyses the fundamental resources, farm structures, and composition by aim of farming, labour force and family income sources of the agricultural private farms from the aspects of subsistence and income generation as well as of rural development. By processing the various databases the research provides a clear picture on the situation of private farms and groups of farms (self-supplying, marketing the surplus, commercial farms). Then – based on a survey of questionnaires – it...

Juhász Anikó, Kartali János, Kőnig Gábor, Orbánné Nagy Mária and Stauder Márta (2006): Structural changes of the Hungarian food industry (1997-2005). Agrárgazdasági Tanulmányok Agrárgazdasági Kutató Intézet, Budapest. 131 p. ISBN 963 491 487 X

The study focuses on the structural changes of the food industry as a whole and its subsectors, based on various criteria. In the first part, the level of concentration, productivity and profitability of the Hungarian food industry are analysed in an international context, particularly in comparison with other EU countries. This is followed by an investigation of the structural changes of the subsectors of the food industry on the basis of various indicators, including the role of foreign capital...

Bánáti Diána, Kürthy Gyöngyi, Kürti Andrea, Popp József and Stauder Márta (2006): Food safety in the context of international trade. Agrárgazdasági Tanulmányok Agrárgazdasági Kutató Intézet, Budapest. 141 p. ISBN 963 491 483 7

The paper deals with the aspects of food quality and food safety in international trade in the context of the development of the food policy in the EU. The paper gives an analysis of the impact of food safety and food quality on international trade, consumer protection, changes of the food policy in the EU, the requirements of quality assurance systems and consumers’ approach to quality and safety.

Popp József (2003): Agricultural policies and their impacts upon farm trade liberalisation. Agrárgazdasági Tanulmányok Agrárgazdasági Kutató és Informatikai Intézet, . 139 p. ISBN 963 491 457 8

A tanulmány az agrárpolitikák mozgásterével foglalkozik, figyelembe véve a nemzetközi kereskedelem liberalizációjának folyamatát is. Az 1994. évi WTO megállapodás következményeinek, valamint az új WTO forduló várható hatásainak elemzésénél bemutatásra kerül az OECD tagországok mezőgazdaságának támogatása, illetve támogatottsága is. Az anyag nagy teret szentel az új WTO fordulóban felvetett nem kereskedelemi szempontok közül a multifunkcionális mezőgazdaság ismérveinek, valamint a mezőgazdasági termelési...

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...

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, Bognár Imre, Erdész Ferencné, Guba Mária, Kartali János, Kertész Róbert, Kovács Gábor, Kürthy Gyöngyi, Laczkó András, Orbánné Nagy Mária, Popp József, Radóczné Kocsis Teréz, Ráki Zoltán, Szabó Márton, Udovecz Gábor, Varga Gyula, Vissyné Takács Mara and Wagner Hartmut (2000): Shortage of income and pressure of competition in agriculture. Agrárgazdasági Tanulmányok Agrárgazdasági Kutató és Informatikai Intézet, Budapest. 143 p. ISBN 963 491 408 x

Statistical indices reveal without doubt that during the decade since the change of the political and economic system disproportionately little income has yielded in Hungarian agriculture. This statement applies to every sector and branch of agricultural production. This is inevitably proved by that • in 1998 agricultural GDP was less than three thirds of agricultural GDP in 1990, calculated at constant prices; • until 1998 profit after taxes on net assets in agriculture was between 3.7 - 4.0 percent....