{"id":197,"date":"2021-05-17T18:18:20","date_gmt":"2021-05-17T16:18:20","guid":{"rendered":"http:\/\/www.gabriellaerdos.hu\/?page_id=197"},"modified":"2021-11-17T19:06:53","modified_gmt":"2021-11-17T17:06:53","slug":"teaching-materials-oktatasi-anyagok","status":"publish","type":"page","link":"https:\/\/www.gabriellaerdos.hu\/?page_id=197","title":{"rendered":"Teaching materials\/ Oktat\u00e1si anyagok"},"content":{"rendered":"\n<p class=\"has-subtle-background-background-color has-background\">Czoboly Gergely \u2013 Erd\u0151s Gabriella: <a href=\"https:\/\/hvgorac.hu\/Adozasi_es_adotervezesi_ismeretek\">Ad\u00f3z\u00e1si \u00e9s ad\u00f3tervez\u00e9si ismeretek<\/a> (Introduction to Taxation and Tax Planning), HVG-ORAC, Budapest, 2021 ISBN 9789632585291<\/p>\n\n\n\n<p class=\"has-secondary-background-color has-background\">Abstract: A k\u00f6nyv az ad\u00f3jogi szab\u00e1lyoz\u00e1s ad\u00f3politikai \u00f6sszef\u00fcgg\u00e9seit \u00e9s struktur\u00e1lis elemeit mutatja be konkr\u00e9t p\u00e9ld\u00e1kkal demonstr\u00e1lva azok m\u0171k\u00f6d\u00e9s\u00e9t. Az \u00e1ltal\u00e1nos elvek ismeret\u00e9ben azt\u00e1n a jelenlegi ad\u00f3rendszer ezeknek az elveknek az aktu\u00e1lis megval\u00f3sul\u00e1sak\u00e9nt jelenik meg. A k\u00f6nyv m\u00e1sodik fel\u00e9ben az ad\u00f3tervez\u00e9s, ad\u00f3struktur\u00e1l\u00e1s \u00e9s a transzfer\u00e1raz\u00e1s \u00e9p\u00edt\u0151k\u00f6vei, illetve azok korl\u00e1tjai, az ad\u00f3kiker\u00fcl\u00e9s ellenes szab\u00e1lyok ker\u00fclnek bemutat\u00e1sra. Ilyen m\u00f3don a k\u00f6tet egyszerre szakk\u00f6nyv, tudom\u00e1nyos \u00e9rt\u00e9k\u0171 munka, amely a modern ad\u00f3ztat\u00e1s elm\u00e9leti alapvet\u00e9s\u00e9t adja, \u00e9s k\u00e9zik\u00f6nyv is ad\u00f3szakemberek sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p class=\"has-secondary-background-color has-background\">Abstract: The book gives a comparative tax policy analysis in the area of direct taxation. It starts with the structural elements of a tax system, its general principles and the actual realization of those in the Hungarian tax system. The principles are also demonstrated through easily understandable examples. It explains the main building blocks of international tax planning, tax structuring and transfer pricing as well as their limitations, the anti-avoidance rules.<\/p>\n\n\n\n<p class=\"has-subtle-background-background-color has-background\">Czoboly Gergely \u2013 Erd\u0151s Gabriella: <a href=\"http:\/\/unipub.lib.uni-corvinus.hu\/6473\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ad\u00f3p\u00e9ldat\u00e1r<\/a> Corvinus Egyetem, Budapest, (2021) 702 oldal, ISBN 978-963-503-865-7<\/p>\n\n\n\n<p class=\"has-secondary-background-color has-background\">Szem\u00e9lyi j\u00f6vedelemad\u00f3 \u2013 Feladatok (Honyek P\u00e9ter) Mag\u00e1nszem\u00e9lyek nemzetk\u00f6zi ad\u00f3z\u00e1sa \u2013 P\u00e9ld\u00e1k (Horv\u00e1thn\u00e9 Szab\u00f3 Be\u00e1ta) Szem\u00e9lyi j\u00f6vedelemad\u00f3 \u2013 Esettanulm\u00e1nyok (Cs\u0151v\u00e1ri Istv\u00e1n) T\u00e1rsas\u00e1gi ad\u00f3 \u2013 p\u00e9ld\u00e1k (Erd\u0151s Gabriella) \u00c1talakul\u00e1s \u2013 esettanulm\u00e1ny (Beer G\u00e1bor)Illet\u00e9kek \u2013 Esettanulm\u00e1nyok (K\u0151szegi Annam\u00e1ria) Bizalmi vagyonkezel\u00e9s \u2013 Esettanulm\u00e1ny (Juh\u00e1sz Gergely) Transzfer\u00e1raz\u00e1s (Lipt\u00e1k Zolt\u00e1n)\u00c1ltal\u00e1nos forgalmi ad\u00f3 \u2013 P\u00e9ld\u00e1k (F\u00f6ldes Bal\u00e1zs) \u00c1ltal\u00e1nos forgalmi ad\u00f3 \u2013 Esettanulm\u00e1nyok (V\u00e1radi Adrienn)<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czoboly Gergely \u2013 Erd\u0151s Gabriella: Ad\u00f3z\u00e1si \u00e9s ad\u00f3tervez\u00e9si ismeretek (Introduction to Taxation and Tax Planning), HVG-ORAC, Budapest, 2021 ISBN 9789632585291 Abstract: A k\u00f6nyv az ad\u00f3jogi szab\u00e1lyoz\u00e1s ad\u00f3politikai \u00f6sszef\u00fcgg\u00e9seit \u00e9s struktur\u00e1lis elemeit mutatja be konkr\u00e9t p\u00e9ld\u00e1kkal demonstr\u00e1lva azok m\u0171k\u00f6d\u00e9s\u00e9t. Az \u00e1ltal\u00e1nos elvek ismeret\u00e9ben azt\u00e1n a jelenlegi ad\u00f3rendszer ezeknek az elveknek az aktu\u00e1lis megval\u00f3sul\u00e1sak\u00e9nt jelenik meg. A [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-197","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Teaching materials\/ Oktat\u00e1si anyagok - Home page<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gabriellaerdos.hu\/?page_id=197\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Teaching materials\/ Oktat\u00e1si anyagok - Home page\" \/>\n<meta property=\"og:description\" content=\"Czoboly Gergely \u2013 Erd\u0151s Gabriella: Ad\u00f3z\u00e1si \u00e9s ad\u00f3tervez\u00e9si ismeretek (Introduction to Taxation and Tax Planning), HVG-ORAC, Budapest, 2021 ISBN 9789632585291 Abstract: A k\u00f6nyv az ad\u00f3jogi szab\u00e1lyoz\u00e1s ad\u00f3politikai \u00f6sszef\u00fcgg\u00e9seit \u00e9s struktur\u00e1lis elemeit mutatja be konkr\u00e9t p\u00e9ld\u00e1kkal demonstr\u00e1lva azok m\u0171k\u00f6d\u00e9s\u00e9t. 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