The operational efficiency of the fiscal system in terms of key tax and contribution liabilities

Zoltán Pitti

Public Finance Quarterly, 2008, vol. 53, issue 4, 645-655

Abstract: Experts often point out that Hungary has a disproportionate distribution of tax and contribution burdens, slowing performance, and, at the same time, an inefficient fiscal system.. These opinions, however, are basically subjective in nature, supported by only a limited number of sound arguments. The author (the former president of the Hungarian Tax and Financial Control Administration [APEH] and researcher at CORVINUS University) makes an attempt to compare theoretically possible and actually realised tax and contribution revenues and to explore the phenomena that influence the degree of differences. The editor regards the present study as a polemical essay and is glad to give an opportunity to set forth opinions other than the author's.

Date: 2008
References: Add references at CitEc
Citations:

Downloads: (external link)
https://unipub.lib.uni-corvinus.hu/9170/ (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pfq:journl:v:53:y:2008:i:4:p:645-655

Access Statistics for this article

More articles in Public Finance Quarterly from Corvinus University of Budapest Contact information at EDIRC.
Bibliographic data for series maintained by Adam Hoffmann ().