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  • 1 Corvinus University of Budapest H-1093 Budapest Fővám tér 8 Hungary
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Taxation and tax law cannot exist without biases because tax law can be seen per definition as a set of biases. Even if the state pursuing its fiscal policy cannot be neutral, one can expect to enforce the principle of equal treatment before the law. Besides, state intervention need be in proportion to the objectives of the policy of redistribution or economic stabilization. Also, fiscal policy need rely on a system of tax administration that operates in accordance with the principles of openness, good governance and legal certainty. It is ideal if the legal regulation of the procedure of tax administration is fully fledged. The legal regulation of the tax liability need be comprehensive and cover all the processes of gathering tax information, identifying the tax liability and collection of taxes. Moreover, tax administration and administrative law are inadvertently in a need of being completed by private law. Where tax authorities are not explicitly authorised by statutory law to act, they must rely on the principles that are in accordance with the constitutional order. Notably, in Hungary, there is no statutory law that would preclude the universal effect of the Civil Code, covering all the financial relations whether to be made between private persons or between private persons and the representative of the public. Finally, for the purposes of approximating an ideal tax system, the possibility of horizontal coordination must not be left out of consideration. In this context, legal and tax planning and the choice of legal and tax regimes by parties have come to the forefront. Bargaining (e.g., advance ruling) has not been strange from tax law either.

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Senior editors

Editor(s)-in-Chief: Éva Jakab

Co-Editor(s):
Viktor Lőrincz,
Fruzsina Orosz

Editor(s):
Samanatha Cheesman,
Zsuzsa Fejes,
Attila Kun,
Gábor Sulyok,
Márton Varju

Editorial Board

    1. Attila Badó
    1. Myátyás Bódig (Aberdeen)
    1. Zoltán Csehi
    1. Péter Cserne (Hull)
    1. Balázs Gellér
    1. András Jakab
    1. Miklós Király
    1. György Kiss
    1. Jan Kudrna (Praha)
    1. Herbert Küpper (Regensburg)
    1. Konrad Lachmayer (Durham)
    1. Andzrej Stanisław Mączyński (Kraków)
    1. Guido Pfeifer (Frankfurt am Main)
    1. Miklós Szabó
    1. Zoltán Szente
    1. G.J.J. Heerma van Voss (Leiden)
    1. Bernd Waas (Frankfurt am Main)
    1. Fryderyk Zoll (Osnabrück)

Advisory Board

    1. Péter Erdő
    1. Gábor Hamza
    1. Attila Harmathy
    1. László Kecskés
    1. Tibor Király
    1. László Korinek
    1. László Sólyom
    1. Lajos Vékás
    1. Imre Vörös

Acta Juridica Hungarica
P.O. Box 25
HU–1250 Budapest,Hungary
Phone: (36 1) 355 7384
Fax. (36 1) 375 7858
E-mail: acta.juridica@tk.mta.hu

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Acta Juridica Hungarica
Language English
Size  
Year of
Foundation
1959
Publication
Programme
changed title
Volumes
per Year
 
Issues
per Year
 
Founder Magyar Tudományos Akadémia  
Founder's
Address
H-1051 Budapest, Hungary, Széchenyi István tér 9.
Publisher Akadémiai Kiadó
Publisher's
Address
H-1117 Budapest, Hungary 1516 Budapest, PO Box 245.
Responsible
Publisher
Chief Executive Officer, Akadémiai Kiadó
ISSN 1216-2574 (Print)
ISSN 1588-2616 (Online)

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