jövedelme

Jövedelem is the Hungarian term for income, referring to the monetary flow that a person or household receives within a given period, arising from labor, capital, and transfers. It is a central concept in personal finance and economic statistics, used to determine consumption capacity, saving, and living standards. Jövedelem can be measured as gross income (before deductions) or net income (after taxes and compulsory contributions).

Jövedelem can be classified into earned income (munkajövedelem) from wages and salaries, capital income (tőkejövedelem) from interest, dividends, rents, and business profits, and transfer income (transzferjövedelem) from social benefits, pensions, and subsidies. Mixed income combines elements of both labor and capital, particularly for self-employed individuals.

Many countries tax jövedelem under personal income tax; tax rates are often progressive, with deductions and credits. Payroll taxes for social security are common, and accurate measurement of jövedelem supports policy making, wage negotiations, and poverty alleviation programs.

From a macro perspective, income is used in the incomes approach to national accounts, including compensation of employees, gross operating surplus, property income, and taxes less subsidies on products; in micro data, household surveys capture disposable income after taxes and transfers.

Term usage varies by language, but the concept is broadly equivalent to income, earnings, or remuneration. Differences in definitions of gross, net, and disposable income reflect national tax and transfer systems.