Az adójogi jogkövetelés gyakorlati kutatása = The practice research of the tax compliance

A negy es fel eves kutatas soran a folyamatosan valtozo korulmenyek ellenere is sikerult teljesitenunk az eredeti munkatervben vallalt celkitűzeseket. A kutatas soran az MTA RKK szolnoki munkatarsaival egyutt 8 oldalas kerdőivet dolgoztunk ki, es ennek eredmenyekent korulbelul 2400 - 2500 kerdőivet sikerult begyűjtetnuk es kitoltetnunk. A kitoltes, a lekerdezes a szociologusok altal meghatarozott modon tortent, amelynek nehezsege az volt, hogy a nehez szakmai kerdesekre legalabb 45-60 percet kellett szanni. A kerdőivek feldolgozasa a mar emlitett szolnoki szakemberek altal folyamatosan tart, es olyan adozasi jogkovetessel es adozasi ismeretekkel foglalkozo adatbazist hoz letre, amely Magyarorszagon meg nem volt. Ezeknek az adatoknak a feldolgozasa jelenleg is tart, es az ev vegeig elkeszul a kutatas eredmenyeit osszegző, elemző kotet is, amelyet az APEH, es nehany megyei es varosi onkormanyzat tamogatasaval fogunk megjelentetni. Ez a munka ennek a kutatasnak koszonhetően hianypotlo szerepet tolt be. A kutatas alatt folyamatosan tamaszkodhattunk egyeb kulső forrasokra, mint pl. PTE, SZTE, helyi onkormanyzatok tamogatasara. E kotet egyik celja az is, hogy kulfoldi tapasztalatokkal vesse egybe a magyarorszagi helyzetet, elmeleti kutatasokat. A kutatas masik eredmenyekent emlithető, hogy a reszadatok es tapasztalatok megjelentek a temavezető publikacioiban, konferenciaelőadasaiban. | In spite of the ever-changing circumstances during the four and a half year long research we managed to attain our objectives set in the original schedule. We succeeded to let 2400-2500 8-page questionnaires ? drawn up together with the co-workers of the Regional Research Center of the Hungarian Academy of Science in Szolnok ? being completed. The poll itself was run as specified by sociologists, struggling with the difficulty arising from the fact that answering the demanding professional questions took at least 45-60 minutes. Processing the questionnaires is in progress, done by the already mentioned experts in Szolnok, consequently producing a unique database in Hungary about tax-obedience and tax-knowledge. Since processing the data is still in progress, the manuscript summarising and analysing the research will be completed by the end of the year and published with the support of the Hungarian Tax Revenue Office and some local authorities. Due to this research the book itself will be a suppletory one. Throughout the research we could count on other external financial sources such as the University of Pecs, University of Szeged and some local authorities. One of the objectives of the manuscript is to compare the Hungarian situation and research with the experience abroad. As an other outcome of the research we could point out that some data and experience have already been mentioned in the published essays and lectures of the head of the research.