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• Legal Theory Bases and the Place of Corporate Tax in Tax Policy

  153-179

  Zsolt Pfeffer

  Views:

  262

  Corporate tax is basically aimed at taxing the income from the business activities of companies (and other enterprises, legal entities). The general characteristics of this type of tax, legal theories of its application, political and economic approaches, as well as the main legislative and enforcement problems can be examined. Each country has different regulations and approaches, but the main features are the same. Accordingly, the study discusses the place, role and general characteristics of corporate tax in tax policy, primarily from a legal point of view, also addressing some economic issues and the relationship between dividend tax and corporate tax.

• About the Costs of Public Procurements

  103-127

  Zsolt Pfeffer

  Views:

  125

  This study summarizes the basic types of costs which are related to public procurements and which are based on expressed legal regulations. It analyses the costs of tender documentation, the experts, the tender guarantee, the mandatory examination of the notice and the following legal institutions which are related to the legal remedies: the administrative service fee and the fine. The article compares the solutions of other countries: it examines the regulation of fees and the consideration of tender documentation. The Polish, the Austrian and the german examples show that the Hungarian legislator could improve the Hungarian regulation.

• The Interpretation of Tax Law in the Precedents of the United States of America

  Zsolt Pfeffer

  Views:

  248

  The proper interpretation of the legal provisions in the field of tax law has high importance because it determines the opportunities of the taxpayers.  Taxpayers normally wish to pay as little tax as possible, in contrast, the tax authorities try to collect as much tax as, according to them, is still lawful. If a taxpayer makes an error in his legal interpretation, he has to face the legal consequences, that is why it is necessary to know the case law. In the English law and in the law of the United States, two fundamental approaches of the interpretation of tax law have emerged: according to the strict approach, the judicature has to scrutinize only the meaning of the words of the act and that is what determines the question of the tax burden. On the other hand, the other approach means that the purpose of the questionable transaction or the intention of the legislator shall be taken into consideration as well, but only in that case in which the application of the words would lead to an unreasonable result. This paper analyzes the relevant precedents of the United States, mentioning many examples and scrutinizes the theoretical bases and the application of the two approaches mentioned.

• The Question and the Means of Tax Liquidity in Tax Law System

  128-150

  Zsolt Pfeffer

  Views:

  142

  The paper scrutinizes the definition, the general and the legal characteristics of tax liquidity. It is a very essential question as to whether taxable persons have enough money to fulfill the obligation of taxpaying, secure their abilities to pay taxes in the future. The tax liquidity can be analyzed specially in the field of duties, ordinary and extraordinary taxes of wealth and natural justice. The legislator can regulate different legal institutions to fulfill the requirement of tax liquidity: it can prescribe for example various allowances, the possibility of deduction or it can ensure different possibilities in the field of fairness.

• Looking for Solutions of the Hungarian Legislation of Public Procurement

  24-46

  Zsolt Pfeffer

  Views:

  126

  The Hungarian public procurement law will be renewed from 1th January 2012. Because of the new Act on Public Procurement (PPA) the development of the legislation of the last years should be reviewed. What kind of problems did the legislature have to solve? How could the specificities of an adequate public procurement act be defined? How does the judicature affect the legislature? This study tries to give answers from the point of view of the judicature. It examines the results of legislation, the experiences of practice, the earlier amendments and the most essential attributes of the new PPA.

• Discretion in Taxation Procedures

  107-130

  Zsolt Pfeffer

  Views:

  148

  Besides decisions conditioned by law we have to examine decisions based on discretion as well. If vested by law with discretionary powers, the tax authority shall exercise such rights as consistent with the purpose of authorization and within the framework of law. It is very important how the framework is defined by the legislator and what kind of facts are taken into consideration in the discretion process (e.g. the nature and willfulness of violation). Discretion process must be separated from fairness, estimation, practice and interpretation of the law. In connection with remedy the extension and the detail of explanation in the resolution has high importance. The persuasion of the taxpayer is also a relevant question to investigate.