Legislating unorthodox taxes: The Hungarian experience

Dániel Deák ()
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Dániel Deák: Corvinus University of Budapest, Department of Business Law, Budapest, Hungary

Society and Economy, 2014, vol. 36, issue 3, 339-368

Abstract: To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.

Keywords: tax amnesty; arbitrary state; windfall gain; redemption fee; Rubik agreements; fiscal populism; balanced-budget provision; non-discrimination; proportionality; confiscatory tax; share of social burdens; reverse discrimination; protection of human dignity in tax matters; distributive justice; proper operation of law (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2014
Note: This paper is a further developed version of the paper prepared on the same subject and to be published by Lodz University.
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