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Tanulmanyunkban vallalati paneladatokon vizsgaljuk, hogy a tarsasagi adokulcs 2016–2017 kozotti csokkentesevel parhuzamosan milyen valtozas kovetkezett be a vallalatok tenyleges adofizetesi kotelezettsegeben. Arra a kerdesre keressuk a valaszt, hogy milyen elteres mutatkozik a vallalatok effektiv es nevleges adokulcsa kozott, van-e kulonbseg az effektiv adokulcs tekinteteben a kulonboző iparagak kozott, illetve hogy mely szektorok szembesulnek a legalacsonyabb, illetve legmagasabb tenyleges adoterhelessel. Mindket evre leiro statisztikai eszkozokkel es OLS-regresszio segitsegevel – OPTEN-adatok alapjan – 295 812 vallalat effektiv adoratajanak valtozasait vizsgaltuk meg. Az adoalapot modosito tetelek es a gazdasagi kornyezet valtozasanak hatasat a rendelkezesre allo adatok alapjan nem lehetett kiszűrni. Eredmenyeink szerint a nevleges adokulcs 1 szazalekpontos csokkentese mellett az effektiv tarsasagi adofizetesi rata 0,11 szazalekponttal csokkent. Az effektiv tarsasagi adoterheles csokkenese nem egyforma mertekben erintette az egyes agazatokat, bizonyos tevekenysegi korok eseteben jelentősen nőtt a vallalkozasok effektiv adoterhelese, mig mas agazatok egyertelműen kedvezőbb helyzetbe kerultek 2017-ben.* Journal of Economic Literature (JEL) kod: H25, H71, K34.

Purpose The purpose of this study is to identify the corporate functions that contribute most to the innovation success of SMEs with limited resources. After a systematic literature review, the authors used a unique primary data set of 784 SMEs from eight countries. Descriptive statistics and binary logistic regression were used to show the data set peculiarities. The logistic regression targeted the presence of innovative products and services in sales by 11 dummy variables and 4 principal factors describing SMEs’ different resources and capabilities. Design/methodology/approach The authors developed a resource-based product innovation model that is synthesising the impact of the company resources and capabilities and of the innovation activity of the company on the actual innovation performance. The authors carry out an empirical analysis of the characteristic features of innovation activity in an international sample of SMEs. Findings The results show that two corporate functions play a crucial role in the effectiveness of innovation for SMEs as follows: management and research and development (R&D). In addition, although of lesser importance, the effect of the marketing function also appears significant. The binary logistic regression had 84.2% of explanatory power. Originality/value From a scientific point of view, the SME-focussed, complex and synthesising RBV model of innovation construction and literature review can be used as a reference point for future researches. From a practical point of view, the analysis is useful for those SMEs, which want to gain a competitive advantage through innovation. Indeed, the results show that in the case of SMEs, a company wishing to innovate must invest in three corporate functions for innovation to be effective as follows: management, R&D and marketing.

Results on the relationship between ADHD and entrepreneurial success are conflicting and several aspects of entrepreneurial success, especially on the personal level, have not been studied. By using a randomly selected Hungarian sample, the study examines the effects of subclinical ADHD symptomatology on the subjective quality-of-life outcomes in employment and entrepreneurship. The results indicate that subclinical ADHD impairs only entrepreneurs’ subjective income and harms entrepreneurs’ health perception to a larger extent than that of employees. Yet, the negative effects of ADHD symptomatology on life satisfaction are rather felt among employees. We argue that these results reflect a relatively good fit between entrepreneurship and subclinical ADHD symptomatology on the needs-supplies dimension but not on the demands-abilities dimension.