Az adózás rendszerének kialakulása Magyarországon
There were three kinds of taxes in the Middle Ages, one imposed by the king, one by the landlord and one by the parish church. There are sources from the 11th century which give evidence that these tax-forms already existed in Hungary. The tithe that is the tax collected by the Church was introduced by king St. Stephen.
It was Ferencz Rákóczy II., the great freedom fighter who recognized for the first time in Hungarian history the principle of collective assumption of public burdens, meaning that the nobility should pay taxes as well.
In Hungary until 1848 the tax-system was practically based on the system introduced by king St. Stephen.
The introduction of the first tax-system reform took place in 1848 on the basis of Lajos Kossuth’s (then Finance Minister) scheme which included direct and indirect taxes. In 1850 the Austrian tax-system was adapted in Hungary which made provisions for the collective assumption of public burdens with the participation of the nobility. The second attempt of reforms took place in 1909 implemented by Prime Minister Sándor Wekerle. It aimed for taxation on the basis of the individual’s abilities and on the limitation of the tax burden. Because of World War I. these reforms took effect only in 1922.
The first version of the „socialist” tax-system was in effect till 1957. The fourth tax-reform took place in 1988 which set the goal to conform the Hungarian tax-system to West European standards. Ever since the tax-system has undergone considerable changes and several amendments.
Jövedelmet terhelő adók
The income tax has a more than 200-year-long history. It was first introduced in England in the end of the 18th century. In Hungary Lajos Kossuth (Finance Minister) proposed its introduction for the first time. The income tax is the basis of tax-systems all around the world. Private individuals and busies organisations are similarly subjects to taxation, the former paying personal income tax, the latter paying corporate tax.
The income tax is imposed on the annual earnings and taxpayers fall –according to their gross earnings- into different tax brackets. There are usually 3-4 tax brackets, however, in France there are 13.
According to the tax schedule Hungarian residents pay:
20 per cent on earnings between 0-400,000 forints
80,000 forints and 30 per cent of the earnings above 400,000 forints between 400,001-1.000,000 forints
260,000 forints and 40 per cent of the earnings above 1.000,000 forints above 1.000,001 forints.
The types of taxable incomes are:
- labour income
- entrepreneurial income
- capital gains income
- income from utilization of property
- income from transfer of property
A fogyasztást érintő adók
The forms of turnover/sale taxes are:
Consumption tax is a tax on spending rather than on income. Practically it taxes people when they spend their money on products or services.
Incomes arising from consumption may be taxed by turnover-type taxes. The turnover (or sales) tax is an indirect tax as its payer is not identical with the person (i.e. the buyer) it is imposed on.
The state may manipulate the consumption of certain products and services by imposing a larger consumption tax on them.
The consumption tax plays an important part in the state revenue. Its introduction dates back to 1848 when they imposed consumption tax on pálinka (fruit brandy). After World War II consumer price supplement became typical to keep up the level of living standard because of low salaries.
The value added tax (VAT) is similar to a sales tax in that it is levied at the time of the sale of goods and services. VAT is an indirect tax because it is collected from someone other than the person who actually bears the cost of the tax (that is, the seller rather than the consumer).
It is applied at each point of exchange of goods or services from the first stage of production to final consumption. It is levied on the difference between the sale price of goods or services to which the tax is applied and the cost of goods and services bought for use in their production.
Personal end-consumers of products and services cannot recover VAT on purchases, but businesses are able to recover VAT on the materials and services that they buy to make further supplies or services directly or indirectly sold to end-users. Thus the total tax imposed at each stage in the economic chain of supply is a constant fraction of the value added by a business to its products, and most of the cost of collecting the tax is borne by business, rather than by the state.
At each point of exchange the tax is passed on in the form of higher prices. As the last point in the chain of exchange, the final consumer bears the whole tax. The traders within the chain do not pay any tax but appear as tax-collectors.
The system of the Hungarian General Turnover Tax was laid down in 1988. The presently existing V.A.T. keys are 5, 15 and 20 %, respectively.
Excise tax is aimed at increasing the price of the products in question for the benefit of the state revenue. The main products involved are gasoline, alcohol products, tobacco.