@article{MTMT:33946875, title = {The adoption of FinTech and the legal protection of the digital assets in Islamic/Sharia banking linked with economic development: A case of Indonesia}, url = {https://m2.mtmt.hu/api/publication/33946875}, author = {Azizah, Siti N.}, doi = {10.1111/jwip.12257}, journal-iso = {J WORLD INTELLECT PROPERTY}, journal = {JOURNAL OF WORLD INTELLECTUAL PROPERTY}, volume = {26}, unique-id = {33946875}, issn = {1422-2213}, abstract = {Based on the enormous growth of financial technology (FinTech) and digital assets in banking financial transactions, this research has been conducted in an Islamic banking sector. It aims to discuss and elaborate the Islamic/sharia banking, the adoption of Islamic FinTech, the legal protection of digital assets, and their role in economic development in Indonesia. To achieve the study objectives, researchers applied a comparative and normative judicial approach along with perspective and descriptive analysis methods. The results revealed the significant adoption of FinTech by the Islamic banking sector. In contrast, the findings also showed that, regardless of the availability of laws and regulations regarding FinTech in the conventional banking system, no general regulations and laws are available regarding Islamic FinTech and the protection of digital assets under the Central Bank of Indonesia and Financial Services Authority. However, there are some important guidelines regarding the legal protection for Islamic FinTech and digital assets as per the Fatwa issued by the National Shariah Board of Indonesian Ulama. Furthermore, considering the utmost importance of financial technologies, Islamic banks should embrace the innovations linked with such technologies to cater to customers' needs based on an interest-free system.}, keywords = {economic development; Islamic; Islamic fintech; Sharia Banks; Islamic digital asset; property legal protection}, year = {2023}, eissn = {1747-1796}, pages = {30-40} } @article{MTMT:33744092, title = {Analysis of the Competitiveness of the Hungarian Tax System in an International Environment}, url = {https://m2.mtmt.hu/api/publication/33744092}, author = {Hegedűs, Szilárd and Lentner, Csaba}, doi = {10.32575/ppb.2022.4.4}, journal-iso = {PRO PUBLICO BONO (2013-)}, journal = {PRO PUBLICO BONO: MAGYAR KÖZIGAZGATÁS; A NEMZETI KÖZSZOLGÁLATI EGYETEM KÖZIGAZGATÁS-TUDOMÁNYI SZAKMAI FOLYÓIRATA}, volume = {10}, unique-id = {33744092}, issn = {2063-9058}, abstract = {A composite indicator of tax competitiveness will be presented, which ranks Hungary among the moderately competitive OECD countries. It is compiled in such a way that corporate taxation and labour taxes pull the average upwards, and that an additional competitive advantage is the taxation of cross-border transactions. On the other hand, the significant tax administration burden, which worsens the value of the composite indicator, can be considered as a disadvantage. Hungary is in the worst position in terms of tax rates for consumption taxes. Overall, our tax competitiveness has improved by about 8 ranks from 2014 to 2021. We found that the Hungarian tax system is mostly characterised by a monetarist approach, but it also widely applies tax incentives, which is a characteristic of the Keynesian school. The evolution of tax revenues shows that sales taxes represent a significant share. Another feature of the Hungarian tax system is the significant reduction in taxes on labour, which is offset by increases in the personal income tax (PIT), which rises in line with income (solvent demand), and by increases in sales taxes resulting from the growth in consumption.}, year = {2022}, eissn = {2786-0760}, pages = {56-77}, orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X} } @article{MTMT:32853619, title = {National Development Banks in Europe – A Contribution to Sustainable Finance}, url = {https://m2.mtmt.hu/api/publication/32853619}, author = {Nyikos, Györgyi and Kondor, Zsuzsanna}, doi = {10.17573/cepar.2022.1.06}, journal-iso = {CENT EUR PUB ADMIN REV}, journal = {CENTRAL EUROPEAN PUBLIC ADMINISTRATION REVIEW (CEPAR)}, volume = {20}, unique-id = {32853619}, issn = {2591-2240}, year = {2022}, eissn = {2591-2259}, pages = {135-165}, orcid-numbers = {Nyikos, Györgyi/0000-0001-8934-8131; Kondor, Zsuzsanna/0000-0002-9420-2775} } @article{MTMT:32916934, title = {The Involvement of National Development Banks Promoting Sustainable Finance}, url = {https://m2.mtmt.hu/api/publication/32916934}, author = {Nyikos, Györgyi and Kondor, Zsuzsanna}, doi = {10.32725/det.2022.008}, journal-iso = {DETUROPE}, journal = {DETUROPE: THE CENTRAL EUROPEAN JOURNAL OF REGIONAL DEVELOPMENT AND TOURISM}, volume = {14}, unique-id = {32916934}, year = {2022}, eissn = {1821-2506}, pages = {147-163}, orcid-numbers = {Nyikos, Györgyi/0000-0001-8934-8131; Kondor, Zsuzsanna/0000-0002-9420-2775} } @article{MTMT:32071444, title = {Prioritizing Business Quality Improvement of Fresh Agri-Food SMEs through Open Innovation to Survive the Pandemic: A QFD-Based Model}, url = {https://m2.mtmt.hu/api/publication/32071444}, author = {Wicaksono, Tutur and Hossain, Md Billal and Illés, Bálint Csaba}, doi = {10.3390/joitmc7020156}, journal-iso = {J OPEN INNOV}, journal = {JOURNAL OF OPEN INNOVATION: TECHNOLOGY MARKET AND COMPLEXITY}, volume = {7}, unique-id = {32071444}, year = {2021}, eissn = {2199-8531}, orcid-numbers = {Illés, Bálint Csaba/0000-0001-9546-2897} } @article{MTMT:31907959, title = {Word of Mouth, Digital Media, and Open Innovation at the Agricultural SMEs}, url = {https://m2.mtmt.hu/api/publication/31907959}, author = {Wicaksono, Tutur and Nugroho, Agus Dwi and Lakner, Zoltán and Dunay, Anna and Illés, Bálint Csaba}, doi = {10.3390/joitmc7010091}, journal-iso = {J OPEN INNOV}, journal = {JOURNAL OF OPEN INNOVATION: TECHNOLOGY MARKET AND COMPLEXITY}, volume = {7}, unique-id = {31907959}, year = {2021}, eissn = {2199-8531}, orcid-numbers = {Wicaksono, Tutur/0000-0002-7654-4309; Dunay, Anna/0000-0003-0254-9243; Illés, Bálint Csaba/0000-0001-9546-2897} } @article{MTMT:32813535, title = {Digital Asset/Property Legal protection in Sharia Banking Financing and its Role in Indonesian Economic Development}, url = {https://m2.mtmt.hu/api/publication/32813535}, author = {Yogi, Muhammad Rahman and Renny, Supriyatni Bachro and Etty, H Djukardi and U, Sudjana}, doi = {10.5281/zenodo.4756067}, journal-iso = {INT J CRIM JUSTICE SCI}, journal = {INTERNATIONAL JOURNAL OF CRIMINAL JUSTICE SCIENCES}, volume = {16}, unique-id = {32813535}, issn = {0973-5089}, year = {2021}, pages = {149-161} } @article{MTMT:31847171, title = {MISKOLC – A CENTRAL AND EASTERN EUROPEAN CITY IN THE CROSSROADS}, url = {https://m2.mtmt.hu/api/publication/31847171}, author = {Józsa, Viktória}, journal-iso = {DETUROPE}, journal = {DETUROPE: THE CENTRAL EUROPEAN JOURNAL OF REGIONAL DEVELOPMENT AND TOURISM}, volume = {12}, unique-id = {31847171}, year = {2020}, eissn = {1821-2506}, pages = {82-107}, orcid-numbers = {Józsa, Viktória/0000-0002-6897-080X} } @article{MTMT:31787845, title = {Kockázati tőke és tőkefinanszírozás közpénzből}, url = {https://m2.mtmt.hu/api/publication/31787845}, author = {Nyikos, Györgyi and Fukker, Gabriella}, doi = {10.32575/ppb.2020.2.4}, journal-iso = {PRO PUBLICO BONO (2013-)}, journal = {PRO PUBLICO BONO: MAGYAR KÖZIGAZGATÁS; A NEMZETI KÖZSZOLGÁLATI EGYETEM KÖZIGAZGATÁS-TUDOMÁNYI SZAKMAI FOLYÓIRATA}, volume = {8}, unique-id = {31787845}, issn = {2063-9058}, year = {2020}, eissn = {2786-0760}, pages = {84-109}, orcid-numbers = {Nyikos, Györgyi/0000-0001-8934-8131} } @article{MTMT:31788000, title = {Közbeszerzési szabályok megsértésén alapuló szabálytalanságok az uniós forrású közbeszerzésekben}, url = {https://m2.mtmt.hu/api/publication/31788000}, author = {Soós, Gábor}, doi = {10.37371/KEP.2020.12.1}, journal-iso = {KÖZBESZERZÉSI ÉRTESÍTŐ PLUSZ}, journal = {KÖZBESZERZÉSI ÉRTESÍTŐ PLUSZ}, volume = {2}, unique-id = {31788000}, issn = {2676-8860}, year = {2020}, eissn = {2631-1135}, pages = {33-45}, orcid-numbers = {Soós, Gábor/0000-0002-0914-8971} }