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A magyar adórendszer versenyképességének helyreállítása a 2010-es években
[Restoring the Competitiveness of the Hungarian Tax System in the 2010s]

Author

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  • Nobilis, Benedek

    (Department of Tax Policy and International Taxation, Ministry of Finance)

Abstract

A 2010-es évek során jelentős, a versenyképesség helyreállítását célzó változások történtek a magyar adórendszerben. A gazdaságpolitika fókuszában az időszak első felében az előző évtizedből örökölt kedvezőtlen adósság- és munkaerőpiaci helyzet kezelése állt, míg az időszak második felében a beruházásösztönzés és a munka termelékenységének növelése került a középpontba. Az adórendszer változásai öt fő területre fókuszáltak: az adóelvonás összesített szintjének csökkentésére, az adóbevételek súlypontjának eltolására a jövedelemtől a fogyasztás felé, a munkajövedelmek adózásának átalakítására a munkavállalás ösztönzése érdekében, a vállalati adók csökkentésére és átalakítására a beruházások ösztönzése érdekében és az adóbeszedés hatékonyságának javítására a valós idejű adatgyűjtések adta lehetőségek kiaknázása révén. Bár a megkezdett változások még számos területen folyamatban vannak, a fenti területek mindegyikén jelentős előrelépést sikerült elérni. Más tényezők mellett az adórendszer fentiekben bemutatott változásai is nagyban hozzájárultak ahhoz, hogy Magyarország a 10 évvel korábbinál jóval kedvezőbb egyensúlyi, növekedési, foglalkoztatási és beruházási mutatókkal vágott neki a 2020-as évtizednek. A hosszú távú irányok tekintetében koronavírus-válság sem tesz szükségessé korrekciót, sőt a kilábalással járó világgazdasági átrendeződés folyamatában a versenyképességi tényezők jelentősége még növekedhet is.

Suggested Citation

  • Nobilis, Benedek, 2021. "A magyar adórendszer versenyképességének helyreállítása a 2010-es években [Restoring the Competitiveness of the Hungarian Tax System in the 2010s]," Taxation Policy Papers 2, Ministry of Finance, Department of Tax Policy and International Taxation.
    • Handle: RePEc:auo:moftpp:2
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    References listed on IDEAS

    as
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