Legislating unorthodox taxes: the Hungarian experience
Legislating unorthodox taxes: the Hungarian experience
Author(s): Dániel DeákSubject(s): National Economy, Economic development, Public Finances, Fiscal Politics / Budgeting
Published by: Akadémiai Kiadó
Keywords: tax amnesty; arbitrary state; windfall gain; redemption fee; Rubik agreements; fiscal populism; balanced-budget provision; non-discrimination; proportionality; confiscatory tax; share of social burden
Summary/Abstract: To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.
Journal: Society and Economy. In Central and Eastern Europe ǀ Journal of the Corvinus University of Budapest
- Issue Year: 36/2014
- Issue No: 3
- Page Range: 339-368
- Page Count: 30
- Language: English