haku: @journal_id 523 / yhteensä: 381
viite: 98 / 381
| Tekijä: | Veghelyi, M. |
| Otsikko: | Moving toward a new corporate tax system |
| Lehti: | European Taxation
1995 : APR, VOL. 35:4, p. 117-122 |
| Asiasana: | COMPANY TAXATION HUNGARY COMPANY TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Since 1988 when a comprehensive tax system, including personal income tax and a general turnover tax, was introduced for the first time, the Hungarian tax system has been in a steady process of evolution, modification and change. As a result of the quite major recent reforms the Hungarian tax system has moved closer to the type of system familiar in established market economies. The reform in 1990 replaced the entrepreneurial tax with a corporate income tax. The next step in 1992 introduced important structural changes, reduced the rates and harmonized the direct taxes. Since then, Hungary has followed the general trend of reducing tax rates, of eliminating special preferences and of broadening the taxable base. |
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