Society and Economy
Volume/Issue:
Volume 36: Issue 3
Legislating unorthodox taxes: The Hungarian experience
Author:
Dániel Deák Corvinus University of Budapest Department of Business Law Budapest Hungary

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Pages:
339–368
Online Publication Date:
04 Nov 2014
Publication Date:
01 Sep 2014
Article Category:
Research Article
DOI:
https://doi.org/10.1556/socec.36.2014.3.2
Keywords:
tax amnesty; arbitrary state; windfall gain; redemption fee; Rubik agreements; fiscal populism; balanced-budget provision; non-discrimination; proportionality; confiscatory tax; share of social burdens; reverse discrimination; protection of human dignity in tax matters; distributive justice; proper operation of law; K34
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To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.

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Society and Economy
Language English
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per Year		 1
Issues
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ISSN 1588-9726 (Print)
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