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Экономика и Финансы Экономика и Финансы     Экономическая теория, политэкономия, макроэкономика Экономическая теория, политэкономия, макроэкономика

Country Study, Hungary

Совок большой.
Длина 21,5 см. Расцветка в ассортименте, без возможности выбора.
21 руб
Раздел: Совки
Мыло металлическое "Ликвидатор".
Мыло для рук «Ликвидатор» уничтожает стойкие и трудно выводимые запахи за счёт особой реакции металла с вызывающими их элементами.
197 руб
Раздел: Ванная
Ручка "Шприц", желтая.
Необычная ручка в виде шприца. Состоит из пластикового корпуса с нанесением мерной шкалы. Внутри находится жидкость желтого цвета,
31 руб
Раздел: Оригинальные ручки

Cou ry S udy, Hu gary Dmi ri Masli che ko dmi ri@mailroom.comI roduc io o Hu gary’s poli ical his ory Hu gary has had a lo g a d vola ile his ory of poli ical a d eco omic cha ge. Hu gary as a orga ized socie y da es back before 1000 AD a d has bee ruled by differe mo archies a d foreig regimes every si ce. his brief i roduc io will ou li e Hu gary’s poli ical a d eco omic his ory s ar i g wi h Hu gary’s “Pos -1945 World War II era”. Duri g WWII Hu gary fell u der Germa co rol u il he e d of he war. Af er Germa y’s defea i WWII, a commissio was es ablished amo g allied forces (America , Sovie , a d Bri ish) i which had ul ima e sovereig y over he cou ry. However, si ce he leader of he commissio was a member of S ali ’s i er circle, he Sovie s exercised absolu e co rol.(Wash. Pos ., 1) he Gover me ha was provisio ally i s i u ed i Hu gary af er WWII was shor ly dissolved a d he Hu garia Commu is Par y replaced hem i he 1945 elec io s. he (HCP)Socialis gover me had i s i u ed radical la d ow ership reforms a d had made ma y u ili ies, ba ks a d heavy i dus ries s a e ra . he i 1949 a he begi i g of he Pos -Cold war era he Sovie ’s gai ed co rol of Hu gary a d i 1949 Hu gary adop ed a Sovie -s yle co s i u io a d formed he Hu garia People’s Republic. Hu gary’s eco omic s a e up u il he mid 1950’s was a eco omy similar o ha of a Sovie modeled Ce rally Pla ed Eco omy. However, he eco omy i he mid 1950’s had begu a rapid de eriora io which led o more poli ical reforms for Hu gary.(Wash. Pos , 2) I he mid 1950’s Hu gary a emp ed o wi hdraw from he Sovie spo sored Warsaw Pac a d a ou ced heir eu rali y a d sough backi g from he U . However, he U i ed a io s failed o respo d, as hey were preoccupied i o her areas of he world. As a resul of lack of U suppor , Sovie roops i vaded Hu gary a d regai ed co rol, duri g he i vasio ma y Hu garia s fled o o her cou ries. his ew Sovie cul ure i Hu gary had a more liberal cul ure a d eco omic pa h as did he Sovie regimes of he pas . his Sovie gover me had become rela ively complace for he ex wo decades u il abou he early 1980’s. S ar of ra si io By he 1980’s Hu gary’s gover me had some las i g eco omic reforms a d was respo di g o poli ical pressure o e courage more rade wi h he wes . his ew pla o rade more wi h he wes for eco omic s imuli led o huge foreig deb as a resul of u profi able i dus ries. hese ew eco omic roubles as well as Hu gary’s s ro g a io alism o co rol heir ow des i y were Hu gary’s firs s eps o a Wes er s yle democracy. By he la e 1980’s radicals wi h he par y as well as i ellec uals were calli g for cha ge. I 1988 civic ac ivism had accelera ed o a all ime high a d a Reform Socialis leader, Imre Pozsgay was elec ed. Alo g wi h a ew leader, Hu gary also adop ed a, “democracy package”, which i cluded: rade u io pluralism, freedom of associa io , freedom of press, freedom of assembly, a ew elec oral law, a d radical revisio s o heir co s i u io .(Wash. Pos ,4) Hu gary’s s eps o a marke eco omy I he followi g year he Hu garia parliame adop ed legisla io providi g for mul ipar y elec io s a d direc preside ial elec io s.

Hu gary ow had a ew visio of gover me , he gover me ow was o focus o huma a d civil righ s, a d o e sure he separa io of powers amo g he execu ive, legisla ive a d judicial bra ches. O e major s ep for Hu gary i asser i g i s move o a marke eco omy was o res ruc ure i s a io al securi y. I doi g his Hu gary reduced i ’s defe se expe di ure by 17% a d reduced i s armed forces by 30% be wee 1989 a d 1992, hus dissolvi g heir membership i he Warsaw Pac . Curre ly Hu gary is ryi g o develop Wes er -s yle defe se force o joi A O.(Wash. Pos , 5) Curre Poli ical S ruc ure he curre poli ical co di io s i Hu gary are a sys em of ma y checks a d bala ces. he Prime Mi is er whom is elec ed selec s he mi is ers i he cabi e . Each of he cabi e members presides before four parliame ary commi ees i ope heari gs. he legisla ive body i Hu gary is a u icameral house a d is he highes au hori y i he s a e. Curre Poli ical S a e he Hu garia Socialis Par y was re-elec ed i 1994 i a mul ipar y elec io af er receivi g 54% of he popular vo es. Al hough he (HSP) had ake back co rol of he gover me i he 1994 elec io s, he par y has a ou ced i s i e io s o: “co i ue eco omic reform, priva iza io a d o preserve poli ical righ s.”(Wash. Pos , 6) Eco omic S ruc ure i Hu gary Hu gary’s his ory of eco omic vi ali y has predomi a ely bee agricul ure. I 1950 , over 50% of Hu gary’s work force worked o he la d. Hu gary’s perce age of workforce worki g o he la d i 1993 was 7%. Hu gary’s agricul ural decli e is direc ly ied o lack of i ves me i he 1970’s a d he 1980’s. Hu gary’s decli e is also a produc of large amou s of foreig deb ha were accumula ed i he 1970’s a d 1980’s.(6) he e foreig deb i 1972 was abou 1 billio (U.S. dollars) a d i 1993 Hu gary’s e foreig deb was 15 billio (U.S. dollars). Al hough Hu gary has he highes per-capi a deb i ce ral Europe heir repayme record is s ellar.(Wash. Pos ,7) O e of he major fu c io s o Hu gary’s success o ra si io is heir role i reve ue policy. Hu garia ax ReformHu gary's moveme from a ce rally pla ed eco omy o a marke eco omy has lead o massive ax reforms i he former sovie sa elli e cou ry. hese axes basically fall i o hree major ca egories: Value Added ax, Perso al I come ax, a d Corpora e I come ax. I his sec io of he paper I will firs exami e he a ribu es a d disadva ages of he separa e ca egories of he axes a d compare hem o he former mea s of reve ue collec io . ex , I will demo s ra e he success (or as he case may be, failure) of such axes. Fi ally, I will wri e abou wha effec s Hu gary has experie ced due o he reme dous cha ges i he ax sys em. Value Added ax O Ja uary 1, 1988 Hu gary i roduced a Value Added ax (VA ) as par of a oveme from a socialis ce ralized cou ry o o wi h a marke eco omy ( ewbery 1). his ax is similar o he ax curre ly opera i g i he Europea U io member s a es. his ax is i eres i g because i is a i clusive ax. ha is a ax i which he base is i cluded i he i voiced amou of he good or service. I o her words he ax is passed dow o he e d cus omer a d i ur he seller is reimbursed he amou of axes paid o ha par icular good or service.

he co cep of a Value Added ax (VA ) was some hi g ha was e irely differe o ma agers ha were used o ou pu based goals (i he old sys em) as opposed o budge s a d cos mi imiza io as prac iced by heir wes er cou erpar s. he Value Added ax (VA ) has become a vehicle o flush ou busi esses ha are experie ci g marke failure ha demo s ra e o reaso able eed o co i ue o opera e ( here are obvious excep io s o his such as u ili ies, e c.). I also cu dow o over produc io of cer ai goods. he Value Added ax (VA ) is also a way ha a cou ry such as Hu gary ca use o e courage (or as he case may be discourage) cer ai ypes of busi esses i heir cou ry. Accordi g o Deloi e & ouche he s a dard ra e for he Value Added ax (VA ) is curre ly 25%. However, ma y produc s a d services such as basic food produc s, medical i s rume s, a d u ili ies are charged 12% . I addi io , various supplies qualify for comple e exemp io such as educa io , cul ural services, spor eve s, heal h services, a d services co ribu i g o scie ific research a d developme (D& 8). Perso al I come ax Alo g wi h he Value Added ax (VA ) he Perso al I come ax (PI ) was also i roduced o Hu gary i 1988. he Hu garia Perso al I come ax (PI ) is a progressive ax wi h a u iversal addi io al ax for i ves me . he ax is based o i dividual ear i gs from all forms of work, hough i eres i come is o axed if cer ai co di io s are mee (D& II, 1). As show i figure 1.1 he progressive ax ra es o i come ear ed a work ra ge from 0-44%.fig. 1.1 Perso al I come ax Ra es Level of axable I come HUF Ra e Applicable o Level (%) Up o 110,000 --- 100,001 - 150,000 20 150,001 - 220,000 25 220,001 - 380,000 35 380,001 - 550,000 40 Over 550,000 44 Source 1996 Deloi e & ouche LLP he Hu garia Perso al I come ax (PI ) has several i eres i g fea ures. he firs fea ure ha is u ique is ha all Hu garia s are axed separa ely. I o her words, u like he America ax sys em where a family ca joi ly file he Hu garia s prefer (for ideological reaso s) o file i dividually. However, his sys em is o wi h ou i 's flaws. he problem ha ax admi is ers ru i o is whe o e spouse s ays a home o look af er he childre . he reaso for his difficul y is he o e wage ear er is subjec o heavier axa io ha wo wage ear ers maki g he same o al. ax admi is ra ors however are reluc a o cha ge he curre sys em because of he admi is ra ive simplici y.A seco d fea ure of he Hu garia Perso al I come ax (PI ) ha draws a e io o i self is he fac ha a y i come ear ed hrough deposi s a d securi ies are ax free if he i eres ra es are lower ha ha of he a io al Ba k of Hu gary. Accordi g o D& he a io al Ba k of Hu gary's i eres ra e i Ja uary was 25%. his mea s ha all ba k deposi s ha pay lower ha 25% are ax free. However, If a i dividual were o make 28% o i ves me he/she would be subjec o a 20% ax o he addi io al 3% (as show i figure 1.2).fig. 1.2 I i ial I ves me 100,000 HUF I eres Paid o I ves me i Ba k X (28%) 128,000 HUF I eres Paid o I ves me a io al Ba k (25%) 125,000 HUF axable I eres I come 3,000 HUF axes Due 600 HUF his aspec of his ax allows for fair rea me o hose who would o herwise lose heir mo ey pu i g i i accou s ha could o s ay up wi h he reme dous i fla io ha several cou ries i eas er Europe face due o heir rece ra si io o a marke eco omy ( ewbery, 6).A

This little boy said that no matter what the others thought, he would always love Wilhelm as his Emperor. The Kaiser was deeply touched by his letter and invited the little boy to come to see him. The boy came, so did his mother - and the Kaiser married her. That little boy didn't need to read a book on how to win friends and influence people. He knew how instinctively. If we want to make friends, let's put ourselves out to do things for other people - things that require time, energy, unselfishness and thoughtfulness. When the Duke of Windsor was Prince of Wales, he was scheduled to tour South America, and before he started out on that tour he spent months studying Spanish so that he could make public talks in the language of the country; and the South Americans loved him for it. For years I made it a point to find out the birthdays of my friends. How? Although I haven't the foggiest bit of faith in astrology, I began by asking the other party whether he believed the date of one's birth has anything to do with character and disposition

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Веселый колобок станет любимой игрушкой вашего малыша! Ребенок сможет катать его по полу, как мячик, и слушать забавные звуки и мелодии.
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