Economic and Social Crises, Model Change and the Responsiveness of the Legal System: Special Tax Measures and Their Regulation in Hungary

Varju, Márton (2024) Economic and Social Crises, Model Change and the Responsiveness of the Legal System: Special Tax Measures and Their Regulation in Hungary. In: The Resilience of the Hungarian Legal System since 2010. A Failed Resilience? European Union and its Neighbours in a Globalized World (5). Springer Nature, Wien, pp. 123-141. ISBN 9783031704505; 9783031704536; 9783031704512

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Abstract

Responding to various social, economic and policy crises, Hungary has introduced and has since maintained a broad range of special taxes, imposing additional taxation on certain corporate taxpayers. These measures enabled the state to secure necessary tax revenues and make strategic adjustments to the domestic tax structure. Through the special taxes and their regulation, the Hungarian legal system was able to respond to significant changes and challenges in its social and economic environment. However, their introduction came with significant consequences for the legal system at large. As demonstrated by the case of the turnover-based progressive taxes introduced, the responsiveness of law may come at a cost of legal regulation that does not guarantee that the declared objectives and the actual effects of legal measures coincide. Such legal changes thus enable—as concealed by the words of the legislation—discriminatory, or even abusive application of the law.

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