Az új magyar adó- és vámigazgatás

Gyenge Balázs: Az új magyar adó- és vámigazgatás. In: Állam és jog - kodifikációs kihívások napjainkban, (3). pp. 63-76. (2013)

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The new Hungarian Tax and Customs Administration was set up by the Act CXXII of 2010 (HTCA Act) on Hungarian Tax and Customs Administration (HTCA) by a statutory merger of two former national administrative organizations, the Hungarian Tax and Financial Control Administration and the Hungarian Customs and Financial Guard. We conducted research on the historical background of the two predecessor organizations and found an organic process in the development of these public bodies. Despite well-thought-out legal steps, the merger process has seen some difficulties in the harmonization of the legal status of staff and in the pooling of the infrastructure of IT systems of Tax and Customs Authorities. These problems amounted to certain inefficiencies in the operation of the Tax Administration. According to international trends, the Hungarian Government should have paid more attention to the question of the efficient operation of tax administration, like EU Member states' governments did. The basic underlying question is: How can the Tax Administration be efficiently managed? Is it possible to cut the operational costs of the Tax Administration without endangering the collection of public income? How is it possible to enhance the credibility of Tax Administration among the Taxpayers? How can administration and law enforcement catch up with abuse of public income? Due to these questions, the legislator set up strict requirements and measures in the preamble of HTCA Act. We made a survey on the preamble of the HTCA Act to explore the difficulties and problems in connection with the operation and enforcement activity of HTCA and found that new approaches need to be taken on improving remedies or recovery to ensure that Taxpayers deliver their tax obligations and fulfill the requirements set up by the Government.

Item Type: Book Section
Other title: The new Hungarian tax and customs administration
Journal or Publication Title: Állam és jog - kodifikációs kihívások napjainkban
Date: 2013
Volume: 3
ISSN: 2063-3807
ISBN: 978-963-306-142-8
Page Range: pp. 63-76
Series Name: Szegedi Jogász Doktorandusz Konferenciák
Language: Hungarian, English
Event Title: Állam és jog - kodifikációs kihívások napjainkban (2012) (Szeged)
Related URLs:
Uncontrolled Keywords: Vámügy - Magyarország, Adóügy - Magyarország
Additional Information: Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.05. Law
Date Deposited: 2021. Jan. 08. 08:51
Last Modified: 2022. Jan. 27. 08:21

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