Legislating unorthodox taxes: The Hungarian experience
| العنوان: | Legislating unorthodox taxes: The Hungarian experience |
|---|---|
| المؤلفون: | Daniel Deak |
| المصدر: | Society and Economy. 36:339-368 |
| بيانات النشر: | Akademiai Kiado Zrt., 2014. |
| سنة النشر: | 2014 |
| مصطلحات موضوعية: | Reverse discrimination, Public Administration, Sociology and Political Science, Strategy and Management, Proportionality (law), Legislation, Windfall gain, jel:K34, tax amnesty, arbitrary state, windfall gain, redemption fee, Rubik agreements, fiscal populism, balanced-budget provision, non-discrimination, proportionality, confiscatory tax, share of social burdens, reverse discrimination, protection of human dignity in tax matters, distributive justice, proper operation of law, Industrial relations, Legal certainty, Economics, Business and International Management, Tax amnesty, Distributive justice, Law, General Economics, Econometrics and Finance, Tax law, Finance, Law and economics |
| الوصف: | 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. |
| وصف الملف: | application/pdf |
| تدمد: | 1588-970X 1588-9726 |
| DOI: | 10.1556/socec.36.2014.3.2 |
| URL الوصول: | https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5d1b6b5b6b5ddb9e641bc18c5bdad40d https://doi.org/10.1556/socec.36.2014.3.2 |
| Rights: | OPEN |
| رقم الانضمام: | edsair.doi.dedup.....5d1b6b5b6b5ddb9e641bc18c5bdad40d |
| قاعدة البيانات: | OpenAIRE |
| تدمد: | 1588970X 15889726 |
|---|---|
| DOI: | 10.1556/socec.36.2014.3.2 |