Open AccessNew Elements in the Tax Control in Hungary
Author(s) -
László Pardavi
Publication year - 2017
Publication title -
public governance, administration and finances law review
Language(s) - English
Resource type - Journals
eISSN - 2786-0736
pISSN - 2498-6275
DOI - 10.53116/pgaflr.2017.1.4
Subject(s) - public economics , control (management) , order (exchange) , tax law , tax policy , business , direct tax , tax reform , economics , finance , management
The system-wide regulation of taxes in Hungary clearly represents the lawmakers’ constant strive for making the law up-to-date. Currently, Hungary has approximately 60 types of taxes or fees, and it is a huge challenge to fulfill tax policy aims in order to make the regulation suitable for all of them. In recent years, tax authorities – given by the possibilities of the regulation – have introduced numerous, specific tax control methods, while some of these provide interesting legal solutions, but more importantly several of them have significant impact on taxpayers. The study introduces applicational experiences with some of these.