Digital Innovations in the Hungarian Tax Procedures
Digital Innovations in the Hungarian Tax Procedures
Author(s): Zoltán VargaSubject(s): Public Law, International relations/trade, Law on Economics, EU-Accession / EU-DEvelopment, Public Finances, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Editura Pro Universitaria
Keywords: digitalisation; tax procedure; Electronic Public Road Trade Control System; online account system;
Summary/Abstract: The digital innovations had a significant effect to the Hungarian tax procedures in the last years, which is the topic of this article. I will review these major milestones in connection with the Hungarian tax rules. Firstly I deal with the most important rules of the Electronic Road Traffic Control System; - the so called „EKAER” System. Because of the increased trade and the establishment of international chains the transporting of goods became more and more complex. That is the reason why the traceability of goods is emphasized nowadays. From 1 January 2015 the road transportation control system was introduced in order to prevent VAT fraud.2 In the second part I review the Online Account system, which can effectively help to ensure the highest possible level of tax revenues. Finally I deal with the personal income tax, because from the 1 January 2017 the National Tax and Customs Administration prepare the draft personal income tax return, which is available electronic.
Journal: Revista Facultății de Drept Oradea
- Issue Year: 1/2019
- Issue No: 2
- Page Range: 215-234
- Page Count: 20
- Language: English
