adókedvezményt

Adókedvezmény refers to a reduction in the amount of tax an individual or business is liable to pay. These reductions are typically provided by the government to incentivize certain behaviors, support specific groups, or stimulate economic activity. Adókedvezmény can take various forms, including deductions, credits, or exemptions.

Tax deductions reduce the taxable income, meaning less of an individual's earnings are subject to taxation. For example, certain expenses related to employment or business operations might be deductible. Tax credits, on the other hand, directly reduce the tax liability itself, dollar for dollar. This means a tax credit of 100 euros would reduce the tax owed by 100 euros. Exemptions remove certain types of income or assets from taxation altogether.

Governments often implement adókedvezmények to encourage investment in research and development, support families with children, promote energy-efficient practices, or aid low-income individuals. The specific types of adókedvezmény available and their eligibility criteria are determined by national tax laws and can vary significantly from country to country. Understanding these provisions is crucial for taxpayers to optimize their tax obligations legally.