Corvinus
Corvinus

Legislating unorthodox taxes: The Hungarian experience

Deák, Dániel (2014) Legislating unorthodox taxes: The Hungarian experience. Society and Economy, 36 (3). pp. 339-368. DOI 10.1556/SocEc.36.2014.3.2

[img]
Preview
PDF - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
561Kb

Official URL: http://www.akademiai.com/content/4866024608476v87/

This paper is a further developed version of the paper prepared on the same subject and to be published by Lodz University

Abstract

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.

Item Type:Article
Uncontrolled 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
JEL classification:K34 - Tax Law
Subjects:Law
Finance
DOI:10.1556/SocEc.36.2014.3.2
ID Code:1748
Deposited By: Ádám Hoffmann
Deposited On:21 Nov 2014 08:56
Last Modified:21 Nov 2014 09:01

Repository Staff Only: item control page