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Tízéves az adóreform
[Ten years of the tax reform]

Author

Listed:
  • Gergely, István

Abstract

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.

Suggested Citation

  • Gergely, István, 1998. "Tízéves az adóreform
    [Ten years of the tax reform]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 333-351.
  • Handle: RePEc:ksa:szemle:513
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    File URL: http://www.kszemle.hu/tartalom/letoltes.php?id=513
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    Citations

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    Cited by:

    1. Bródy, András, 1998. "Az újraelosztásról
      [On redistribution]
      ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 816-834.

    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • P21 - Economic Systems - - Socialist Systems and Transition Economies - - - Planning, Coordination, and Reform
    • P34 - Economic Systems - - Socialist Institutions and Their Transitions - - - Finance

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