The cafeteria system in Hungary past, present and future /
Cafeteria is a unique form of flexible benefits systems which emerged as a consequence of particular regulations of tax- and social security contributions in Hungary. The system was invented when tax reliefs were provided for certain benefit provisions to serve economic and social goals. From the be...
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| Testületi szerző: | |
| Dokumentumtípus: | Könyv része |
| Megjelent: |
University of Szeged Faculty of Economics and Business Administration
Szeged
2013
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| Sorozat: | Proceedings of the "Scientific Management" and Management Science Today International Scientific Conference
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| Kulcsszavak: | Szociális juttatás - Magyarország |
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| Online Access: | http://acta.bibl.u-szeged.hu/57913 |
| Tartalmi kivonat: | Cafeteria is a unique form of flexible benefits systems which emerged as a consequence of particular regulations of tax- and social security contributions in Hungary. The system was invented when tax reliefs were provided for certain benefit provisions to serve economic and social goals. From the beginning of next year significant changes are expected to take effect related to the taxation of benefits. This will require employers and benefit providers to adjust their strategy and update their policies. The coming change prompted the analysis of the evolution of the cafeteria system from 1996 until today, especially the drivers of the key changes and the facts how the key players (employers and providers) adapted to the changes. We also look into the expected direction next year and its impact on the benefit policies of employers, and also offer some alternatives to consider as a response to the challenges of the changing environment. |
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| Terjedelem/Fizikai jellemzők: | 386-397 |
| ISBN: | 978-963-306-176-3 |