Erdös, Gabriella
The 30 year anniversary of the disintegration of the Eastern Bloc tax reform process in Hungary / Gabriella Erdős .-- , 2021
Resumen.
The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the Central and Eastern European countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover-based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws.
SISTEMA FISCAL
IMPUESTOS
HUNGRIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 466-469
The 30 year anniversary of the disintegration of the Eastern Bloc tax reform process in Hungary / Gabriella Erdős .-- , 2021
Resumen.
The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the Central and Eastern European countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover-based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws.
SISTEMA FISCAL
IMPUESTOS
HUNGRIA
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 466-469