Mária Lakatos

Taxation in General: Hungarian Tax System

Classifying taxes, direct or inderict

Taxes can be grouped according to many standpoints but we shall discuss the classifying taxes from the aspect of the taxpayers and tax subjects.

As a rule, the subject of a tax payment obligation (i.e., the tax client) means the person (not only a natural person, but a legal person too or a taxable unit), whom the law obliges to pay tax. This, however, is not identical with the actual taxpayer, i.e., the person, who actually pays the tax, who thus actually is obliged to sacrifice a certain part of his/her income for taxes.

In case of the personal and the other income taxes the tax subject and the taxpayer are the same person: the one who bears the actual tax burden deducted from the wage and the one who is obligated, the tax subject are one and the same person: a natural person.

The situation is absolutely different in case of the turnover tax type taxes, when the tax client is the merchant, who in the price for the product or services receives also the turnover tax, but this in the reality is paid by the final consumer, i.e., the purchaser. Accordingly the turnover tax type taxes traditionally fall into the group of indirect taxes.

Taxation in General: Hungarian Tax System

Tartalomjegyzék

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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