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23-33
Vol 7No 22014
Since its introduction, the Hungarian income tax system has been going through a continuous restructuring process. In my analysis I examine the main changes which have occurred in the Hungarian personal income tax system from the 1990s to the present day. I have also made a short international detour regarding the flat tax system as it seems that ...global trends also favor simplification. Flat-rate tax might interfere with the tax principle of equity, but it can easeverifiability and the declaration of income for tax return and might help to decrease tax administration costs and tax evasion. The most successful reforms which resulted in the improvement of tax morale, transparency and increased tax receipts were the ones which involved the reduction of benefits and exemptions. I have examined how the annual changes in the personal income tax system will affect the tax burden of private entities.
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47-53
Vol 10No 22019
Logistics is one of the most important economic sectors of the European Union, with nearly 1.134 million companies engaged in the field of transportation in the EU. The global logistics market is expected to show further expansion in the forthcoming years. On the other side stands global warning which is one of the greatest problems for the time b...eing. The European Commission has announced a cross-sectoral investment programme worth more than 10 billion euros (nearly 3,200 billion Hungarian forints) for the planning, development and implementation of low carbon dioxide-emitting technologies to improve Europe’s global competitiveness. The common data base of OECD and the European Environment Agency (EEA) currently lists 375 environmental taxes and approximately 250 environmental fees or charges in the OECD countries. Among the EU member states, Sweden, for example, introduced a tax system which includes the essential elements of eco-tax more than 10 years ago. Hungary has several of such tax types, such as the excise tax on fuel, the energy tax, the energy suppliers’ income tax or the vehicle tax.
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