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.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

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

  • Márton Varju

摘要

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.