A közteherviselés és a gazdaságban való részvétel összefüggései
The in-depth analysis of the special taxes with respect to the European methods is highly topical. These types of taxes were introduced in Hungary in a different way from the regulation of the member states, and due to the decrease of the government revenue as a result of, among others, the global e...
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| Testületi szerző: | |
| Dokumentumtípus: | Könyv része |
| Megjelent: |
2015
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| Sorozat: | Szegedi Jogász Doktorandusz Konferenciák
5 Alapelvek és alapjogok 5 |
| Kulcsszavak: | Adóügy - Magyarország, Adójog - Magyarország - jogi szabályozás |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/74925 |
| Tartalmi kivonat: | The in-depth analysis of the special taxes with respect to the European methods is highly topical. These types of taxes were introduced in Hungary in a different way from the regulation of the member states, and due to the decrease of the government revenue as a result of, among others, the global economic crises and the transformation of the Hungarian tax system. Therefore the relevant issues are raised both from the perspective of fairness and efficiency. Due to the high importance of the constitutional basis, the constitutionality of taxation in the provisions of the former Constitution of the Republic of Hungary and the effective Fundamental Law of Hungary are scrutinized. The link between the economic position and the contribution to common needs has been established by the new wording of the Fundamental Law (’Everyone shall contribute to covering common needs according to his or her capabilities and/or to his or her participation in the economy.’) also as a base for introducing special texes (e.g. sector taxes). Such taxes may be levied according to the economic position and participation as well, thus different industrial sectors may be affected, which might violate neutrality and horizontal equity, but increase vertical fairness. Therefore with the new provision referred to above, the system of contribution to public burden has been restructured, and those who make more profit shall take more part and play more important role in funding the society. The introduction of such taxes devide the society, the experts and academics. Thus the the context of the legal regulation applicable for the specific taxes, the advantages and disadvantages of the introduction thereof is analysed in detail from the legal, economic, and budgetary point of view. |
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| Terjedelem/Fizikai jellemzők: | 125-135 |
| ISBN: | 978-963-306-404-7 |
| ISSN: | 2063-3807 |