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

  153-179

  Zsolt Pfeffer

  Views:

  204

  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.

• The Effects of Anthropological Concept of the Legislator on the Interpretation of Law – The Conclusions of a Hungarian Research

  73-84

  Mátyás Bencze

  Views:

  90

  The paper tries to answer the question whether the principle of ’presumption of innocence’ is applied appropriately and consistently in the practice of Hungarian judges. In 2010 we studied the judicial activity of a chosen number of Hungarian judges by analyzing the text of roughly 300 judgements of Hungarian courts and by carrying out an on-line survey among Hungarian judges. As a primary result we could identify some major deficiencies concerning the application of the principle. The other lesson we learnt from the research is that serious principles play their part only if the legislator at the drafting of the law takes the actual knowledge and skills of the law applier into account.