| 000 | 01544nab a2200277 c 4500 | ||
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| 999 |
_c140552 _d140552 |
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| 003 | ES-MaIEF | ||
| 005 | 20230613151611.0 | ||
| 007 | ta | ||
| 008 | 190507t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967225 _aLeboeuf, Luc |
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| 245 | 0 |
_aTaxation as a means of migration control _bthe case of Hungary _c Luc Leboeuf & Alice Pirlot |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aOn 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. | ||
| 650 | 4 |
_947325 _aINMIGRACION |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
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| 650 | 4 |
_942446 _aDERECHOS HUMANOS |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_945464 _aHUNGRIA |
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| 700 | 1 |
_965050 _aPirlot, Alice |
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| 773 | 0 |
_9160193 _oOP 2141/2019/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 3, March 2019, p. 291-297 |
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| 942 | _cART | ||