By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...

The majority of the small-scale fruit and vegetable producers due to their small sizes are not able to meet the requirements of the large commercial chains by themselves. Only the cooperation could bring an effective solution. The POs are able to concentrate the scatteredsmall-scale commercial...

Concentration is a general tendency, which led to strengthening the position of commerce all over the world. One of the consequences are the intensified conflicts between the large- and small-scale production deriving from the differences in volume, selection, quality and price as well as in...

In our paper entitled Tendencies of the Trade Concentrationʺ published in 2005 we analysed the global tendencies of the concentration as well as the trade of the European Union and the United States. In our present paper we analyse the concentration of the Hungarian trade, its fields of action...