A közteherviselés és a gazdaságban való részvétel összefüggései

Ercsey Zsombor: A közteherviselés és a gazdaságban való részvétel összefüggései.

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Abstract

The in-depth analysis of the special taxes with respect to the European methods is highly topical. These types of taxes were introduced in Hungary in a different way from the regulation of the member states, and due to the decrease of the government revenue as a result of, among others, the global economic crises and the transformation of the Hungarian tax system. Therefore the relevant issues are raised both from the perspective of fairness and efficiency. Due to the high importance of the constitutional basis, the constitutionality of taxation in the provisions of the former Constitution of the Republic of Hungary and the effective Fundamental Law of Hungary are scrutinized. The link between the economic position and the contribution to common needs has been established by the new wording of the Fundamental Law (’Everyone shall contribute to covering common needs according to his or her capabilities and/or to his or her participation in the economy.’) also as a base for introducing special texes (e.g. sector taxes). Such taxes may be levied according to the economic position and participation as well, thus different industrial sectors may be affected, which might violate neutrality and horizontal equity, but increase vertical fairness. Therefore with the new provision referred to above, the system of contribution to public burden has been restructured, and those who make more profit shall take more part and play more important role in funding the society. The introduction of such taxes devide the society, the experts and academics. Thus the the context of the legal regulation applicable for the specific taxes, the advantages and disadvantages of the introduction thereof is analysed in detail from the legal, economic, and budgetary point of view.

Item Type: Conference or Workshop Item
Other title: The connection between the contributions to common needs and the economic position
Journal or Publication Title: Alapelvek és alapjogok
Date: 2015
Volume: 5
ISSN: 2063-3807
ISBN: 978-963-306-404-7
Page Range: pp. 125-135
Series Name: Szegedi Jogász Doktorandusz Konferenciák
Language: Hungarian, English
Place of Publication: Szeged
Event Title: Alapelvek és alapjogok (2014) (Szeged)
Related URLs: http://acta.bibl.u-szeged.hu/74889/
Uncontrolled Keywords: Adóügy - Magyarország, Adójog - Magyarország - jogi szabályozás
Additional Information: Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.02. Economics and business
05. Social sciences > 05.05. Law
Date Deposited: 2022. Mar. 28. 08:47
Last Modified: 2023. Dec. 05. 11:25
URI: http://acta.bibl.u-szeged.hu/id/eprint/74925

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