THE ECONOMIC AND PSYCHOLOGICAL CONTEXT OF TAX EVASION IN THE EXAMPLE OF HUNGARY

被引：0
|
作者：
Nagy, Zoltan Imre [1 ]
机构：
[1] Obuda Univ, H-1081 Budapest, Hungary
来源：
PROCEEDINGS FROM THE 2ND INTERNATIONAL SCIENTIFIC CONFERENCE TAXES IN THE WORLD | 2012年
关键词：
Evasion of Income and Tax; National Budget; Reasons and Causes of Income Evasion; Legal Harmonization and Effect Analysis;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The evasion of income taxes causes the national budget of Hungary great damage. Just partial prevention would greatly benefit the state balance and the realization of economic policy in Hungary. Preventing income tax evasion can only be achieved by various means. These are the following: to identify and abolish the reasons and causes; to post strict regulations consistent with EU legislation; to close legal gaps; not to concentrate on penalties; to reduce high taxes and the exorbitant income centralization of the state; to take moral education seriously as well as taking into account the legal harmonization and effect analysis for the various decisions.
引用
收藏
页码：119 / 139
页数：21
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