The impact on private entrepreneurs of the change in the KATA taxation form in 2022

Vágvölgyi Réka Tünde (2022) The impact on private entrepreneurs of the change in the KATA taxation form in 2022. Pénzügyi és Számviteli Kar.

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Absztrakt (kivonat)

I also attached my thesis summary in pdf. The purpose of my thesis was to investigate the circumstances of private entrepreneurs who had to modify their tax form due to the KATA taxation change in 2022. Even though it was expected that changes would occur in this area, many people were surprised by it. It had a lot of resonance as a result, which is why I chose this subject. I questioned whether the changes had actually had as negative an effect on them as those around us and in the media claimed. I go into length about my personal motivations for choosing the topic in the very first chapter, the introduction. I believed it was essential to talk about tax planning and how significant it is for the private entrepreneurs and in my opinion for everyone else as well. Since many people do not understand the significance of tax planning, which in my humble opinion cannot be disregarded if people want to do well for themselves, I also thought it was vital to touch on this subject. tax planning should be essential for everyone these days. I described KATA taxation and other taxation forms that could be optional for them. Since I believed they were the most relevant in this situation, I went into greater detail regarding the personal income tax and the flat-rate tax. of course, the details of the new kata taxation could not be left out either. My thesis' primary component was an analysis of a questionnaire that I created via Google Forms and posted in 2 closed Facebook groups whose members were all private entrepreneurs. The questionnaire was filled out by 62 participants in total. Even though there were a lot of people in the mentioned Facebook groups, filling out the questionnaire was not very popular among the private entrepreneurs. I am aware that this number is really rather low. on the other hand, 62 participants were enough for me to draw conclusions. I considered which responses I would be able to use effectively while writing my thesis when I was creating the questions. The participants provided responses to questions regarding their past within the KATA, their current circumstances, and their plans for the foreseeable future. I approached the subject primarily from a financial standpoint, but also from a human and emotional one. Typically, students were given options from predetermined answers. There were some questions where they could mark multiple choices. There was only one question where they could express their thoughts in their own words, and that was at the end of the most important questions. Most of the questions were mandatory to answer, but the aforementioned one was optional. The largest chapter of my thesis is devoted to the questionnaire's evaluation. The self-edited figures, which were created based on the questionnaire and the responses, are also included in this chapter. I don't want to go into the results of the questionnaire in great depth, because then there would not be any unanswered questions and I would spoil the essence of my own thesis.

Intézmény

Budapesti Gazdasági Egyetem

Kar

Pénzügyi és Számviteli Kar

Tanszék

Pénzügy Tanszék

Tudományterület/tudományág

NEM RÉSZLETEZETT

Szak

Pénzügy és Számvitel

Konzulens(ek)

Mű típusa:	diplomadolgozat (NEM RÉSZLETEZETT)
Kulcsszavak:	accounting, adófajták, átalányadó, egyéni vállalkozás - egyéni vállalkozó, KATA, taxation
SWORD Depositor:	Archive User
Felhasználói azonosító szám (ID):	Archive User
Rekord készítés dátuma:	2023. Ápr. 21. 09:51
Utolsó módosítás:	2023. Ápr. 21. 09:51

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