Varga, Zoltán (2022) On the experience of the first five years of the Electronic Road Traffic Control System. MULTIDISZCIPLINÁRIS TUDOMÁNYOK: A MISKOLCI EGYETEM KÖZLEMÉNYE, 12 (4). pp. 144-152. ISSN 2062-9737 (nyomtatott), 2786-1465 (online)
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Abstract
In my study, I summarise the experience of the first five years of the Electronic Road Freight Traffic Control System introduced as a result of digitalization. The five-year interval is because a period ended at the end of 2020, because from 2021 a new regulation came into force, which I will not deal with within the framework of this article. After the brief introduction, I will describe the most important rules of the system in the relevant period. I will also present the experience of on-the-spot and ex-post inspections in the relevant period, as well as the sanctioning and redress issues. And in the concluding thoughts, I present to the reader the quantified results of the system.
| Item Type: | Article | 
|---|---|
| Uncontrolled Keywords: | digitalization, tax procedure, Electronic Road Traffic Control System | 
| Subjects: | H Social Sciences / társadalomtudományok > HG Finance / pénzügy K Law / jog > K Law (General) / jogtudomány általában  | 
        
| SWORD Depositor: | MTMT SWORD | 
| Depositing User: | MTMT SWORD | 
| Date Deposited: | 19 Apr 2023 08:59 | 
| Last Modified: | 19 Apr 2023 08:59 | 
| URI: | http://real.mtak.hu/id/eprint/163952 | 
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