Varga, József and Kenyeres, Sándor (2018) Current Questions of the Transformation of Hungarian Taxation. POLGÁRI SZEMLE: GAZDASÁGI ÉS TÁRSADALMI FOLYÓIRAT, 14 (Spec.). pp. 35-46. ISSN 1786-6553
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Abstract
In this paper the authors provide an international comparison of the Hungarian tax system. The main claim made in this publication is that although taxes are relatively high in Hungary compared to the regional competitors, and this seriously affects Hungary’s competitiveness, the recent years have seen a number of positive developments in changing the tax system and eliminating the asymmetries of consumption and work-related taxes. This paper provides an in-depth analysis of the transformation of the Hungarian tax system between 2008 and 2017. It sets forth a set of possible tools for reducing the shadow economy and presents the significant measures taken to that effect in Hungary. At the end of the paper, the authors provide an analysis of the paradigm change envisaged in 2018, which will have a substantial impact on the future, and briefly discuss the most important upcoming changes in taxation.
| Item Type: | Article |
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| Uncontrolled Keywords: | Hungarian tax system, tax regime, tax reduction, tax on labour, whitening the economy, change of taxation paradigm |
| Subjects: | H Social Sciences / társadalomtudományok > HC Economic History and Conditions / gazdaság története és alapelvek > HC2 Economic policy / gazdaságpolitika H Social Sciences / társadalomtudományok > HJ Public Finance / államháztartás |
| Depositing User: | Andrea Paár |
| Date Deposited: | 07 Mar 2019 10:58 |
| Last Modified: | 05 Apr 2023 08:00 |
| URI: | http://real.mtak.hu/id/eprint/91897 |
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