The system of income tax in Hungary

• Autorzy: Meszaros J.
• Języki publikacji: HU

Abstrakty

EN

Various stances have been formulated as to the necessary and possible directions of the alteration of the taxation system. According to certain standpoints, the income taxes should be reduced; some argue that the present taxation system is not progressive enough, while others insist on a profound transformation and a conceptual turn. The article demonstrates that the changes in the income taxation system have been beneficial to the better off, and on family level the tax burden is higher to the families with children than to those without children.

Słowa kluczowe

EN

FAMILY RELATED INCOME TAX; INCOME TAX (HUNGARY)

• Wydawca: Department of Economics and Law, Hungarian Academy of Sciences
• Czasopismo: Tarsadalomkutatas (Social Science Research)
• Rocznik: 2006
• Tom: 24
• Numer: 1
• Strony: 81-99
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Meszaros J.

• J. Meszaros, no address given, contact the journal editor

Identyfikatory

CEJSH db identifier

07HUAAAA02785688