CAPITAL INCOME TAXATION IN HUNGARY IN RELATION TO EUROPEAN INTEGRATION
CAPITAL INCOME TAXATION IN HUNGARY IN RELATION TO EUROPEAN INTEGRATION

Summary/Abstract: After a short review of the relations between Hungary and the European Union, the paper will present the main capital taxation systems according to the taxation practice in the member states. It has been found that it is hard to categorise these practical systems in line with the theory of Cnossen, while some main principles are inseparably mixed in the case of certain member states. Next the aspects of the Hungarian capital income tax system are presented with special emphasis on the recent modification, which will be in force from 1 January 2003. As conclusion some of the theoretical background of these modifications will be shown according to the EU requirements.

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