Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.

中文翻译：

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GAZDASÁGI TÁRSASÁGOK ADÓTERHÉT BEFOLYÁSOLÓ TÉNYEZŐK VIZSGÁLATA

对广泛的企业征税是当今经济和社会生活中的重大挑战。匈牙利税收制度近年来发生了变化，这一事实表明了这项研究的时事性。在研究过程中，我们通过税收优惠来分析公司的税收负担程度。我们从三个方面检查企业部门数据，我们从中寻找税前利润、使用的税收优惠和应付税款之间的统计上可验证的关系。我们调查了企业税收负担中可能存在的区域和定居点差异。税收收入似乎高度集中于地域分配。问题在于该地区的发展在多大程度上影响了税收优惠的使用比例。在我们的结果中，