Taxation as a means of migration control the case of Hungary Luc Leboeuf & Alice Pirlot
By: Leboeuf, Luc
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Contributor(s): Pirlot, Alice.
Material type: 
ArticlePublisher: 2019Subject(s): INMIGRACION | IMPUESTOS | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | DERECHOS HUMANOS | UNION EUROPEA | HUNGRIA
In:
Intertax v. 47, Issue 3, March 2019, p. 291-297Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/3-5 (Browse shelf) | Available | OP 2141/2019/3-5 |
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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.
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