Leboeuf, Luc
Taxation as a means of migration control the case of Hungary / Luc Leboeuf & Alice Pirlot .-- , 2019
Resumen.
On 20 June 2018, the Hungarian parliament passed a law imposing a "special immigration tax" of 25% on the financial support provided to Hungarian organizations engaged in so-called "immigration support activities". This article seeks to complement Daniel Deák's analysis of this law while adopting a broader perspective. It shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights.
INMIGRACION
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
DERECHOS HUMANOS
UNION EUROPEA
HUNGRIA
Pirlot, Alice
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 291-297
Taxation as a means of migration control the case of Hungary / Luc Leboeuf & Alice Pirlot .-- , 2019
Resumen.
On 20 June 2018, the Hungarian parliament passed a law imposing a "special immigration tax" of 25% on the financial support provided to Hungarian organizations engaged in so-called "immigration support activities". This article seeks to complement Daniel Deák's analysis of this law while adopting a broader perspective. It shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights.
INMIGRACION
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
DERECHOS HUMANOS
UNION EUROPEA
HUNGRIA
Pirlot, Alice
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 291-297