The Role of Offshore Companies in the Macroeconomy - From Tax Optimisation to Tax Avoidance

  • 2022/11/09
  • kutatocsoport5

Offshore companies play an exceptionally important role in the macroeconomy. As a result of the recently emerging scandals (Panama papers, Pandora papers) now they could face more attention than ever before. Despite the commonly regarded negative sense of macroeconomy, it is undeniable that it has many positive effects, especially in terms of tax optimisation, or encouraging investment. It is important to note, that offshore companies raise several questions and concepts, which require further elaboration: such as their legal regulation, the term of tax avoidance, and the blacklist (the list of non-cooperative EU countries from a tax point of view). Read more... (Ildikó Krivanics)

Observed Through the Prism of Statistics – Nine Years of Intimate Partner Violence

  • 2022/09/26
  • kutatocsoport5

The COVID-19 pandemic has also opened a new chapter concerning cases of domestic violence – social and economic tensions, isolation, the difficulty in accessing external support, and the increase in alcohol consumption seemed to fill the gaps in the walls that had widened due to years of struggle. To illustrate, an increase of up to 25% was observed in countries with signalling systems, while in Brazil, the number of domestic violence cases increased by 40–50%; in Cyprus and Spain, the helplines received 20–30% more calls in the first days of the quarantine, furthermore, in the UK, within a week after strict social distancing and lockdown measures were introduced, the authorities received 25% extra calls related to domestic violence. Read more... (Petra Ágnes Kanyuk)

The nature of the Hungarian Permanent Court of Sport

  • 2022/08/18
  • kutatocsoport5

Three regulations are relevant in the procedure of the Hungarian Permanent Court of Sport (hereinafter: HPCS). Act LX of 2017 on Arbitration (hereinafter: Vbt.), Act I of 2004 on Sports (hereinafter: Stv.), and the procedural regulations of the Hungarian Permanent Court of Sport, which explain the provisions of the Stv. It is clear that the concrete, sport-specific rules of procedure are found in the HPCS regulations. The detailed rules are found in the internal procedural rules of all Hungarian arbitration courts. They are easier to change than laws. Read more... (Levente Porcsin)

Comparison of the production and consumption of energy in the European Union

  • 2022/08/04
  • kutatocsoport5

The European Union has been linked to the energy sector from the beginning. However, it is worth noting that this area is still a shared competence in the integration. The European Union has many challenges in the field of energy policy, such as increasing import dependence, limited diversification, increased energy demand, climate change, the lack of renewable energy sources, and shortcomings in the integration of energy markets. Among these, energy dependence is largely determined by the evolution of energy consumption. Therefore, it is important to examine the relationship between energy production and consumption between 2010 and 2020 in the European Union. Read more.. (Sebestyén Márk Pella)

Key highlights of a study: The situation of women in public transport

  • 2022/07/09
  • kutatocsoport5

The characteristics of people's daily transport routines are different, as they differ according to the size of the settlement, various social and demographic characteristics, different travel destinations and even the season and time of day. In our empirical survey, we chose to examine one of the most significant influencing factors, namely the gender aspect in Debrecen and its immediate vicinity. According to a 2019 OECD report, the needs of men and women in public transport are different. The latter prefer to use public transport more than the opposite sex, yet their needs are taken into account less when making transport decisions. Read more... (Mihály Dombi - Dóra Lovas - Zoltán Jónás)

Recent developments in the Article 7 proceedings against Hungary and Poland

  • 2022/06/27
  • kutatocsoport5

On 5 May 2022, the European Parliament called for the Council and the Commission to take more action to address the deterioration of EU values in Hungary and Poland in a resolution adopted with 426 votes to 133 and 37 abstentions. Despite the deteriorating situation in both countries in recent years, member states have thus far avoided voting to determine whether there is “a clear risk of a serious breach” of the EU’s common values. Read more... (Daniel Szilágyi)

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