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Which of our Taxes Should be Flat-rate Tax? – Tax Structure Diagnosis: VAT and PIT

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  • Giday, András

Abstract

The article seeks to find an answer to how sharply taxation principles contrasted with practice in the case of VAT and PIT for the last 18 years in Hungary. After a comparison with historical and nearby countries, it comes to the conclusion that there was a role change of sorts occurring in our case. A (near) flat-rate system was used where a progressive system (VAT) would have been more efficient and an over-complicated version of progressive taxation was enforced until 2009 instead of a clear, flat-rate system which would have also been able to fulfil the task in question (PIT). There was a change to one of the tax categories in 2012 (PIT). There are signs indicating that there may also hope of a major adjustment for the other tax category as well.

Suggested Citation

  • Giday, András, 2017. "Which of our Taxes Should be Flat-rate Tax? – Tax Structure Diagnosis: VAT and PIT," Public Finance Quarterly, Corvinus University of Budapest, vol. 62(2), pages 127-149.
    • Handle: RePEc:pfq:journl:v:62:y:2017:i:2:p:127-149
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    File URL: https://unipub.lib.uni-corvinus.hu/8773/
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    More about this item

    Keywords

    taxation; value added tax (VAT); personal income tax (PIT);
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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