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The Economic and Psychological Contexts of the Tax Evasion on Hungary´s Example

Author

Listed:
  • Zoltan Imre Nagy

    (Obuda University)

Abstract

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 str it 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.

Suggested Citation

  • Zoltan Imre Nagy, 2011. "The Economic and Psychological Contexts of the Tax Evasion on Hungary´s Example," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 3, pages 55-68, September.
    • Handle: RePEc:cmn:journl:y:2011:i:3:p:55-68
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    Citations

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    Cited by:

    1. Igor Kotlán & Zuzana Machová, 2012. "Vliv zdanění korporací na ekonomický růst: selhání daňové kvóty? [The Influence of Corporate Taxation on Economic Growth: The Failure of Tax Quota?]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(6), pages 743-763.
    2. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
    3. Zuzana Machova & Igor Kotlan, 2013. "World Tax Index: New Methodology for OECD Countries, 2000-2010," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 165-179, June.
    4. Zuzana Machová & Igor Kotlán, 2013. "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(5), pages 623-638.

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