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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.

• Environmental Tax Harmonisation and Market-Oriented Legal Regulation in the Light of the CJEU Practice

  95-117

  Dániel Deák

  Views:

  179

  The subject of the present paper is the explanation and justification of environmental taxes in general terms and, in particular, the assessment of the recent european trends as well as the examination of the practice of the EU Court of Justice followed in this field. The paper considers ecotaxes as the means of fiscal policy that can be put into the service of green growth. For the time being, the enforcement of ecological policy is restricted in many aspects within the EU framework, being unilaterally subordinated to the requirement of free competition. For this reason, the EU law mechanisms of adjustment may get stuck in cases where intervention is not necessary in order to have more but, on the contrary, to have less freedom of market. Since it can be considered as obvious from the perspective of thermodynamic restraints that market imperfections cannot be precluded, the possible aim of intervention is certainly not the reconstruction of free trade, but the suspension of the laws of market. The political and legal basis for this is still missing in the European Union both in theory and practice what can be seen as a serious problem.

• Challenges of Sustainable Employment

  111-128

  Nóra Jakab

  Barbara Molnár

  Views:

  135

  When the Green Deal says we need to rethink policies for clean energy (see economy, industry, production and consumption, large-scale infrastructure, transport, food and agriculture, construction, tax policy, social benefits) what does this really mean for employment? What would it mean for the world of work if employment were to focus on sustainability, climate protection and the common interests of society? What changes would a shift to a greener economy bring about in the labour market? How would it affect already vulnerable groups of workers? One possible answer to these questions already exists: green work, which is the subject of this study.

• In Contrast: Responsibility for Environment and Regulation in Finance

  128-155

  Ildikó Bartha

  Péter Bordás

  Tamás Horváth M.

  Views:

  254

  The more environmental policy comes into the focus of fiscal policies of governments, the more prevailing are the interests in it influencing the governance as a whole. In the context of the European Union, the governmental role of the Member States’ increased less for initiating the (often invoked) environmental protection but such an increase is rather an end in itself. The responsibility for environment seems to represent the bright side, while the reality of financial regulations shows the dark side of government priorities.