Vörös, Gyula; Kodenko, Jekatyerina; Komáromi, Katalin - 2010
Among public finance revenues, personal income tax, the second largesest source of budgetary revenue, is a key factor …. All changes concerning personal income tax and VAT need to be dealt with together as any change regarding one type of tax … will affect the other. As a point of departure, we can state that revenues from personal income tax can be secured through …