2003. 09. 28.

jegyzetek.hu

NYV0011J

Krlek ne felejtsd el, hogy az anyagban elfordulhatnak hibk, trgyi tvedsek. Ha ilyet talltl, krlek jelezd neknk.
J tanulst kvn a jegyzetek.hu csapata!

Tax systems
Taxes are compulsory inpayment obligations without recompensation. So the taxpayer is not
entitled to any direct compensation for the tax paid.

Are paid for the state

Stated in the law

Are a form of revenue for the state

Amount and the circle of taxpayers are assessed by the state

Are means of redistribution of income

Payment is forced out by the state if necessary

Influence the behaviour and decisions of taxpayers

There are two main types of taxes

Direct taxes: the burden is borne directly by the taxpayer (income tax, capital gains tax and
wealth tax)

Indirect taxes: levied on expenditure, people pay it when they buy goods or use services
(VAT, sales tax, excise duties)

And there are 3 types of tax rates

Proportionate: tax rate does not change if the tax base changes

Progressive: tax rate increases in case the tax base increases

Degressive: tax rate decreases in case the tax base increases

Taxes

Income tax: levied on the net income3

Corporate tax: levied on profits of companies

VAT: applied at each point of exchange of goods and services (the US term is sales tax, the
Hungarian term is General Turnover Tax)

Capital Gains Tax: levied on profits earned through selling of securities at a higher price than
the purchase prise

Excise duties: levied on particular products like tobacco, alcohol, cigarettes

Hungarian Taxation
In Hungary there are two main types of taxes:

Central taxes: are paid to the central authorities. These are: Corporation tax, VAT (General
Turnover Tax

Local taxes: are paid to local authorities. There are no matching expressions to them in
English. These taxes are levied on doing business, buildings, real estates, sites, employees,
tourism, and social insurance.

http://www.jegyzetek.hu/

2003. 09. 28.

jegyzetek.hu

NYV0011J

Krlek ne felejtsd el, hogy az anyagban elfordulhatnak hibk, trgyi tvedsek. Ha ilyet talltl, krlek jelezd neknk.
J tanulst kvn a jegyzetek.hu csapata!

rtkeld a jegyzetet!
Krnk, hogy rtkeld a jegyzetet, pontozd egy 1-tl 10-ig terjed skln. Segts msoknak eligazodni,
knnyen megtallni a legjobb anyagokat! Segts neknk megtallni a kevsb jl sikerlt munkkat, hogy
kijavthassuk a hinyossgokat! Szavazz az Interneten, vagy kldd el rtkelsedet e-mailben, s mi felrjuk
szavazatodat!

http://www.jegyzetek.hu/