Gospodarcze skutki polityki podatkowej na Węgrzech w latach 2008–2014
The Economic Effects of Fiscal Policy in Hungary in the Period of 2008–2014
Author(s): Anna MożdzierzSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatek; system podatkowy; polityka podatkowa; polityka gospodarcza; gospodarka; Węgry; tax; tax system; tax policy; economic policy; economy; Hungary
Summary/Abstract: The aim of this article is to recognize the influence of changes in fiscal policy in Hungary in the years 2008-2014 on the sphere of the real economy. The tax solutions introduced in this country were and are the subject of international institutions' criticism. The allegations concern, among others, failures to fulfill the obligations imposed by the EU legislation, discrimination against foreign companies, distortion of competition, excessive burden on the citizens with the lowest incomes. Discussion and analysis, presented in the article, help to identify the relationship between the Hungarian fiscal policy and the evolution of the economic situation of this country. It is noted, however, that such an assessment should always be approached with some caution, since the effect of changes in tax policy affect also other institutional conditions.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 123-133
- Page Count: 11
- Language: Polish
