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Regional Effects of Simplified Employment on Job Creation and Black EconomyTésits, Róbert85of income-tax return obligation includes further preference. If the private personhas income from only casual work, it can happen, that one should pay tax after840 000 HUF annual rental. For example, if the private person has a tax-freesalary which would overrun the entitlement limit, or coming from the nature ofcasual work one would not have 12 entitlement months.The monthly electronic supplying of data also becomes simpler. Less personaldata have to be given in contrast to casual employment. The enforcement orderdetermines how to declare income and charges connecting to simplifiedemployment. This is important because the category of fixed-term labour relationintroduced by the Employment Law, has not been ceased. But this should beapplied only if the legal conditions of simplified employment do not exist.In short, it can be stated that this law was necessary because former regulationwould have increased black-gray employment. Maintanance of fixed-termemployment contracts meant near insupportable burden for enterprises andaccountants.REFERENCESBRÓDI J. (1998): Az alkalmi munkavállalás szabályairól és eddigi tapasztalatairól.– MunkaügyiSzemle, XLII. Évfolyam 7–8, pp. 62–64.GUNYECZ L. (2003): Sikeres a módosított AMK! – Munkaügyi Szemle, XLVII. évfolyam9. pp. 45–47.SZENORADSZKI E. (2006): Az alkalmi munkavállalói könyv „robbanás” a bajai kistérségben.– Munkaügyi Szemle, 50. évfolyam, 5., pp. 62–64.TÉSITS, R. – SZENORANDSZKI, E. (2010): Hungary’s experiment in legalizing casualemployment. International Labour Review, Vol. 149, 2010, No. 1. pp. 121–129.Internet referencesNEMZETI FOGLALKOZTATÁSI SZOLGÁLAT (2010): Településsoros munkanélküliségi adatok–2010. Elérhetőség: [utolsóbelépés: 2010.12.04.]TÉSITS, R. (2007): Atipycal possibilities of employment expansion in the underdevelopedregions (pdf). – Modern Geográfia, Elérhetőség:Other referencesAz egyszerűsített foglalkoztatásról szóló 2009. évi CLII. Törvény