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Taxation in General: Hungarian Tax System
The Hungarian social security system
For the time being, participation in the pension and the health care scheme is obligatory in Hungary. Both can be supplemented by voluntary undertakings, i.e., the schemes of voluntary health funds, and pension funds.
These institutions are enterprises operating on the market (with the aim to realize profits), but the members form a risk community just as under the state-run scheme.
The payers can be natural persons, on the one hand, and companies taking out voluntary insurances for their employees, on the other. The accumulated amounts are managed by funds authorized for such activities and classified as financial institutions. Each member has a separate account and make yearly accounts for the revenues (i.e., the contributions paid and their proceeds and the expenditure).
Under the present scheme these are supplementary to and not a substitute for the state scheme and they only add to the coverage secured by the latter. Naturally, the fact that the situation is like this, does not mean that the scheme, that was originally planned, namely to rely on three pillars may not come back. In this original plan, besides the state pension (first pillar) there were two other elements: an obligatory private insurance scheme membership (second pillar), and also a voluntary private insurance scheme membership (third pillar). The operation of the second pillar, i.e., the obligatory private scheme cannot be applied even medium term, because it did not work long enough not even until the first actual pension payment. For an insurance scheme to be able to pay, premia must be gathered for a certain period of time. If this cumulating period will not run until its end, then only the capital amount and its proceeds or, in case of loss, the capital amount minus the losses can be repaid.
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4. Figure. Construction of the social security scheme
Source: own chart
The chart shows the present situation, wherein besides the obligatory state insurance scheme, independently thereof, there is a voluntary scheme of private or voluntary insurance funds and these two are supplemented by private savings, which serve the same purpose but not in the skeleton of an institution.
From the point of view of revenues, the social security contributions pay an all increasing part. The reasons are obvious, while an income tax can be considerably reduced by writing off expenses, the contribution is not, so it is the minimum amount of the social security obligations which therefore can be relatively easily planned taking into consideration the payment due for the so-called expected wage minimum or the minimum contribution payable for the minimum wages, and as long as no dramatic change takes place on the labour market, they are also permanent.
This is not a Hungarian phenomenon. As the following chart shows, the social security contributions in the European Union are all increasing compared to the amount paid as personal income tax.
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5. Figure. Total taxes (including compulsory actual social contributions) as % of GDP (%)
Source: European Commission (2021): Data on Taxation
Tartalomjegyzék
- Taxation in general: Hungarian Tax System
- COPYRIGHT PAGE
- I. Chapter. First things first
- II. Chapter. Social security system – social solidarity
- III. Chapter. Personal Income Taxation
- IV. Chapter. Calculation of the personal income tax and contributions for earned income
- V. Chapter. Certain defined benefits, fringe benefits (cafeteria), separate taxable income
- VI. Chapter. Corporate tax: double taxation or the social expenditure of the enterprises
- VII. Chapter. Hungarian Tax reform 1988-2020
- VIII. Chapter. Value Added Tax
- Rudiments of sales taxes
- Main principles and peculiarities of the VAT system
- The Hungarian VAT system
- VAT subject (Tax client)
- Basis of assessment
- Scope of those liable to pay VAT and reverse taxation
- Exemptions from VAT
- Genuinely VAT exempt transactions
- Tax rates in VAT
- Special methods for establishing VAT
- Taxation of travel agencies (tour operators) based on their margins
- Small rural producers – compensation surcharge
- Secondhand trading – taxation based on the difference
- Rudiments of sales taxes
- IX. Chapter. Fundamental principles of international taxation, structure of the model agreements taxation of salaries
- Summary
- References
Kiadó: Akadémiai Kiadó
Online megjelenés éve: 2022
ISBN: 978 963 664 137 5
Taxation is a scheme for the state to provide revenue. The so collected money could then cover the public spending of the government. These are the so-called allocative and redistributive functions of the state budget. Although, taxation theory discusses the various tax types and analyses the various taxation tools very extensively, there is no absolute answer to the question, when and what type of taxation system would be optimal. Thus this introductory book on taxation deals with the three basic types of taxes - the income tax, the VAT and the corporation tax - in a very pragmatic way. There are legal texts and cases from both the international and also from the relevant Hungarian practice. This book is recommended not only for students of economics but also for law students and practitioners beside anyone who is interested in the basic regulations of taxation.
Hivatkozás: https://mersz.hu/lakatos-taxation-in-general-hungarian-tax-system//
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