Special Taxes and Public Finance
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Date
2015
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Publisher
Masaryk University
Abstract
The system of tax burden has been recently restructured in Hungary, since consumption taxes became to the focus of taxation, furthermore many special taxes have been introduced. This paper focuses on the major matters in which enacted provisions themselves might possibly be deemed as the establishment of the abuse of law occurring on the side of the legislator. Accordingly, the different arguments are presented and related proposals are made as well.