000			01248nab a2200217 c 4500
999			_c144206 _d144206
003			ES-MaIEF
005			20210603132710.0
007			ta
008			210603t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_939437 _aErdös, Gabriella
245		4	_aThe 30 year anniversary of the disintegration of the Eastern Bloc _btax reform process in Hungary _c Gabriella Erdős
260			_c2021
500			_aResumen.
520			_aThe 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_947460 _aIMPUESTOS
650		4	_945464 _aHUNGRIA
773	0		_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 466-469
942			_cART