IDEAS home Printed from https://ideas.repec.org/a/aka/soceco/v24y2002i1p23-54.html
   My bibliography  Save this article

Illegal State Aid and Harmful Tax Competition: The Case of Hungary

Author

Listed:
  • Dániel Deák

    (BUESPA, Department of Economic Law H-1093 Budapest, Fővám tér 8, Hungary)

Abstract

It is of particular importance to be competitive for a country like Hungary, going to join the European Union. It has been important for the country to modernise its tax system, in line with completing the transition into a modern market economy. It is usually less interest in the examination of the tax system as to whether it is competitive, and if so, whether it is streamlined enough to comply with the international comity that dictates us that a country - while attractive for investors - must not avail itself of tax practices that can be seen harmful. Hungary, associated with the EC, is also bound to rules equivalent to the EC rules on state aid and, as a WTO member, to WTO rules on subsidies. This paper takes a hard look at the Hungarian fiscal system from the perspective of illegal state aid and harmful tax competition.

Suggested Citation

  • Dániel Deák, 2002. "Illegal State Aid and Harmful Tax Competition: The Case of Hungary," Society and Economy, Akadémiai Kiadó, Hungary, vol. 24(1), pages 23-54, July.
    • Handle: RePEc:aka:soceco:v:24:y:2002:i:1:p:23-54
    as

    Download full text from publisher

    File URL: http://akademiai.com/content/jw565l2103512321/fulltext.pdf
    Download Restriction: subscription
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aka:soceco:v:24:y:2002:i:1:p:23-54. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kriston, Orsolya (email available below). General contact details of provider: https://akademiai.hu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.