Top 100

2016.11.15. 08:56

The economic role of corporations in Zala county by corporate tax declarations

8896 companies with double-entry bookkeeping submitted corporate income tax declaration in Zala County. The number of enterprises decreased slightly compared to the previous year, because possibilities offered by favourable tax forms (kata, kiva) were attractive to many taxpayers. The enterprises operating in Zala county make up 2,2% of the companies of the country, this rate is the same as the previous year rate.

Regarding the sectors of national economy, the most companies in the county (21,6%) were engaged in trade and repair industry. This was followed by the enterprises engaged in professional, scientific and technical activities, which gave 12,4% of the county enterprises. On the third place, the enterprises engaged in manufacturing industry can be found with 10,1 % share. The enterprises dealing with construction industry (8,3%) and the real estate industry (7,5%) had similar merits.

The majority of corporate tax declarations in the county were submitted by micro enterprises with 0 to 9 employment headcount, their share was 86,3%. The share of small companies employing 10-49 heads were 6,9%, and the medium enterprises employing 50-249 heads were 1,2%. The share of large companies was the lowest; only 18 companies with more than 250 employees were operating in the county. The other enterprises dealing with business can not be classified elsewhere (typically foundations engaged in entrepreneurial activities, associations, law firms) represented 5.4% of the total companies if the county.

In 2015 among the 100 most significant enterprises of Zala County – classified according to the sectors of the economy – the majority operated in the manufacturing sector (42 taxpayer). The following sector is the trade, which was conducted by 18 companies listed in the TOP100 list of participants. This is followed by transport and storage sector with 17 companies. The companies dealing with water supply, sewerage, waste management, as well as enterprises in the construction industry were represented by 5 and 4 companies among the largest enterprises in the list. The remaining 14 enterprises are divided among other sectors of national economy.

More than half of enterprises in the TOP100 list (55 companies) can be classified as medium enterprise. Large enterprises and small enterprises are represented by 18-18 taxpayers in the list. In addition, 9 micro-enterprises are among the largest.

NET SALES REVENUE

The main indicator of economic performance, the net sales revenue in 2015 was 926,3 billion HUF, which increased with 6,9 % compared to last year. On a national level, the revenues rose to slightly higher extent (+7,6), however similarly to last year Zala county gave 1,1% of the national amount.

Regarding the performance of the sectors, 28,5 % of the revenues were realized in the manufacturing industry, where a 6,2% growth can be observed. This was followed by the trading industry with 23,6%, where the net sales revenue was similar to last year. Proportionally, the highest rate 52,4% growth could be registered among enterprises engaged in professional, scientific and technical activities, this is followed by the ICT companies with 46.3% performance growth.

The large companies which represent only 0,2% of the companies of Zala County realized 15,4 % of the revenues, which is a was 2,6% growth. The micro small and medium enterprises contributed to the net sales revenue in a similar part rate (26-29%).

Among the 100 enterprises with the largest revenue, the significant growth of the production and sales can be observed compared to previous year. In 2015 the net sales revenue increased by 9,1% compared to previous year. The reached 442,4 billion HUF gave the 47,8% of the county amount.

Regarding the performance of the sectors, among the taxpayers of TOP100 the manufacturing industry is determinant, where 40,7% of the revenue was realized due to a 7,4% growth. This was followed by the enterprises dealing with trade with 16,7%, the revenue increased with 5,0% among them. On the third place is the transportation and warehousing sector with 13,9% share. In other sectors, only the construction industry has a share of over 5%, these businesses contributed with 8.1% to the revenue of the 100 largest companies. The other sectors shared the remaining 20.6%..

Nearly half of the net sales revenue (48.3%) was realized by medium enterprises, the large enterprises gave 31,8% of the revenue.

The composition of sales in Zala county is characterized by domestic trade flow, which share expanded to 81,1% as a result of a 7,8% growth. The largest proportion if domestic trade flow was at micro enterprises (29,7%), among them a 4,7% increase can be observed, The annual export level increased with 3,5%, so its share of revenues was 18.9% in 2015. Three quarters of cross border sales revenue was realized in SME sector, where 6.4% growth can be observed.

Similarly to the county tendency, the composition of sales among the TOP100 companies is also characterized by a high proportion of domestic trade flow. In 2015, this share was 73,3%, with 6,6% export and 10,9% domestic trade flow growth. Nearly half of domestic trade flow (47,5%) was performed by medium enterprises, while one quarter was realized by large enterprises. The domestic trade flow of micro and small enterprises (7,1% and 12,2%) accounted the remaining small proportion. Nearly half of the domestic trade flow of Zala County (43,2%) were given by the TOP100 enterprises in 2015.

CORPORATE TAX

The corporations in 2015 – after accounting the reducing and increasing items of earnings before taxes – stated 54,0 billion HUF positive tax base in their declaration, which is 9.5% more than the previous year. The output tax after the positive tax base was 5,6 billion HUF, which exceeded the 2014 amount with 3,7%.

The used tax benefits reduced the output tax with 0,6 billion HUF, which amount gave 54,5% of the 2014 amount.

After taking into account the tax benefits, 5,0 billion HUF corporate financial liability was in the county, which exceeded the amount of the previous year with 0,8 billion HUF (+19,0%).

The TOP100 companies realized 16,4 billion HUF positive tax base, which contributed to the county amount with 30,4%.

The output tax after the positive tax base was 1,9 billion HUF, which is 0,2 billion HUF less (-9,5%) than the 2014 amount. After taking into account the tax benefits1,5 billion HUF corporate tax liability arose, which is 15.4% more than the 2014 figure. 30,0% of the tax liability of Zala county were reached by the TOP100 companies.

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