Economic and Social Crises, Model Change and the Responsiveness of the Legal System: Special Tax Measures and Their Regulation in Hungary

Márton Varju*

*Corresponding author for this work

Research output: Contribution to Book/Report typesChapterpeer-review

Abstract (may include machine translation)

Responding to various social, economic and policy crises, Hungary has introduced and has since maintained a broad range of special taxes, imposing additional taxation on certain corporate taxpayers. These measures enabled the state to secure necessary tax revenues and make strategic adjustments to the domestic tax structure. Through the special taxes and their regulation, the Hungarian legal system was able to respond to significant changes and challenges in its social and economic environment. However, their introduction came with significant consequences for the legal system at large. As demonstrated by the case of the turnover-based progressive taxes introduced, the responsiveness of law may come at a cost of legal regulation that does not guarantee that the declared objectives and the actual effects of legal measures coincide. Such legal changes thus enable—as concealed by the words of the legislation—discriminatory, or even abusive application of the law.

Original languageEnglish
Title of host publicationThe Resilience of the Hungarian Legal System since 2010
Subtitle of host publicationA Failed Resilience?
EditorsFruzsina Gárdos-Orosz
PublisherSpringer Nature
Pages123-141
Number of pages19
ISBN (Electronic)978-3-031-70451-2
ISBN (Print) 978-3-031-70450-5, 978-3-031-70453-6
DOIs
StatePublished - 12 Nov 2024
Externally publishedYes

Publication series

NameEuropean Union and Its Neighbours in a Globalized World
Volume16
ISSN (Print)2524-8928
ISSN (Electronic)2524-8936

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