Farkas, Vivien (2019) Magyarország adórendszerének kialakulása, működése és a legfontosabb magánszemélyeket érintő adók bemutatása. UNSPECIFIED thesis, UNSPECIFIED.
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Abstract
The aim of my dissertation was to present and introduce the taxation of Hungary to the readers. I also wanted to show how to calculate the amount of taxes, so I made calculations on different types of taxes in different parts of my thesis. The purpose of my research in the first round was, in fact, to find out the current scale and size of a given tax type, as the size of some tax types is not uniform across the board. By this case, for example, with the tourist tax, which varies from accommodation to accommodation. I searched for these datas and conducted various calculations with them. My first chapter contains the essential concepts of taxation and their characteristics. Some basic concepts are explained in more detail, while other, more negligible and less vital concepts are only briefly mentioned. In addition, the first chapter discussed the grouping of taxes. I have described these in many ways and outlined the views and views of several people. However, the chapter also covers the basic principles of taxation, where my own opinion was expressed on the quality of the Hungarian tax system. In the second chapter of the thesis I made a time travel. I went back to the time of St. Stephen I, also spoke about the Golden Bull, and finally settled on Hungary's tax reforms. Starting with the tax reform attempt of 1848, followed by the failed second tax reform attempt due to World War I, and finally, with the post-World War II tax reforms, tax reforms in the aftermath of the regime change came to an end. The third part is about the National Tax and Customs Board. Here I illustrated the process of the establishment of the said tax authority, the leaders of the authority, their contact details and finally the organizational structure. In the fourth chapter of my dissertation I talked about the biggest and most common types of taxes. Value added tax (VAT) and local taxes on local governments, such as building tax, land tax, municipal tax on people and tourist tax, have been spelled out. I also made calculations with these types of taxes to illustrate how these calculations should be done in practice. Finally, I finished my thesis with the personal income tax, this is the most interesting for me and this one is the one of the largest personal income taxes. I have elaborated and analyzed at length the characteristics, principles and grouping of this tax. And I want to end my thesis with a tax quote just as I started. "Taking a tax is as much as plucking a goose with as little gagging as possible." Jean-Baptiste Colbert
| Item Type: | Thesis (UNSPECIFIED) |
|---|---|
| Divisions: | Társadalomtudományi Intézet > Közgazdaságtudományi Tanszék |
| Depositing User: | Gergely Beregi |
| Date Deposited: | 03 Sep 2021 06:40 |
| Last Modified: | 03 Sep 2021 06:40 |
| URI: | http://szakdolgozat.repo.uniduna.hu/id/eprint/206 |
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