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

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


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
Divisions:Faculty of Business Administration > Institute of Finance and Accounting > Department of Business Law
ID Code:1748
Deposited By: Ádám Hoffmann
Deposited On:21 Nov 2014 08:56
Last Modified:13 Dec 2021 09:18

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