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The Rules Of Corporate Tax Avoidance In The Hungarian Law

Author

Listed:
  • Eva ERDOS

    (Associate Professor, PhD Head of Department of Financial Law Faculty of Law University of Miskolc, HUNGARY.)

  • Zoltan NAGY

    (Associate Professor, PhD Department of Financial Law Faculty of Law University of Miskolc, HUNGARY)

  • Zoltan VARGA

    (Assistant Professor, Department of Financial Law Faculty of Law University of Miskolc, HUNGARY)

Abstract

The study describes the rules concerning legal tax avoidance in the Hungarian law through the rules of tax avoidance in corporation tax law. The drafting of tax reduction, tax evasion, and tax avoidance have been made with a general character in order to clarify the different methods of tax avoidance. The Hungarian legal system applies two methods in the field of regulating corporation tax law; it defines the framework of tax avoidance with general clauses on the one hand and with special rules on the other hand. As an important question the legal and illegal techniques of tax savings have been analyzed. The comprehensive analysis of the topic, the presentation of the judicial practice, legal theory statements and legal regulations may provide help for future legislation and facilitate the theoretical foundation of the topic concerned.

Suggested Citation

  • Eva ERDOS & Zoltan NAGY & Zoltan VARGA, 2012. "The Rules Of Corporate Tax Avoidance In The Hungarian Law," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 49, pages 13-24, June.
    • Handle: RePEc:pmu:cjurid:v:49:y:2012:p:13-24
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj12/recjurid122_1F.pdf
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    More about this item

    Keywords

    tax avoidance; tax evasion; corporation tax; off-shore firms; tax fraud;
    All these keywords.

    JEL classification:

    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

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