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Tízéves az adóreform
[Ten years of the tax reform]

Listed author(s):
  • Gergely, István
Registered author(s):

    Tíz évvel ezelőtt, 1988. január 1-jén lépett életbe az az adóreform, amely - újra - meghonosította Magyarországon a piacgazdaságokban megszokott adónemeket. A tanulmány e kerek évforduló alkalmából tekinti át adórendszerünk elveit, hatásait, működését - és működési zavarait. A cikk egyaránt igyekszik felvillantani az adópolitikával szemben támasztható követelményeket, valamint adórendszerünk számszerűsíthető hatásait. Foglalkozik a magánszemélyek és a vállalkozások adóival, ismerteti a forgalomhoz kapcsolt hozzáadottérték-adó (áfa) bevezetésének tapasztalatait és az adóigazgatás hiányosságait, végül pedig javaslatokat fogalmaz meg az adópolitika és az adórendszer továbbfejlesztésére.

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    Article provided by Közgazdasági Szemle Alapítvány (Economic Review Foundation) in its journal Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences).

    Volume (Year): XLV (1998)
    Issue (Month): 4 ()
    Pages: 333-351

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    Handle: RePEc:ksa:szemle:513
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    Order Information: Postal: Közgazdasági Szemle Alapítvány (Economic Review Foundation) Budapest, Budaörsi út 45., 1112, Hungary
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