scholarly journals A II. Orbán-kormány gazdaságpolitikájának néhány jellemzője 2010 nyara és 2012 tavasza között

2013 ◽  
Vol 8 (1-2) ◽  
pp. 20-25
Author(s):  
János Gősi
Keyword(s):  
Economic Policy ◽  
Income Tax ◽  
Foreign Currency ◽  
Pension Funds ◽  
Personal Income ◽  
Personal Income Tax ◽  
Fixed Rate ◽  
Large Loss ◽  
Flat Rate ◽  
The Eu

The economic policy of the II. Orbán-governmcnt in the net of politics. Taxes crisis: banking, commerce, etc. The flat-rate personal income tax Compulsory membership of private pension funds nationalization of assets The fixed rate of repayment of foreign currency loans recorded a large loss for the banks. The aim of Fidesz-KDNP: economic policy without restriction for the 2014 election to win. Independence against the requirements of the EU and the IMF. II. Orbán government's economic policy for international confidence decreased.

scholarly journals Gazdasági és politikai elemek a II. Orbán-kormány gazdaságpolitikájában

2011 ◽  
Vol 6 (1-2) ◽  
pp. 24-27
Author(s):  
János Gősi
Keyword(s):  
Economic Policy ◽  
Interest Rates ◽  
Public Administration ◽  
Income Tax ◽  
Foreign Currency ◽  
Retail Price ◽  
Personal Income Tax ◽  
Government Bonds ◽  
Large Loss ◽  
Flat Rate

The economical and political elements of the economic policy of II. Orbán-governmentTaxes crisis: banking, commerce, etc.. The flat-rate personal income tax Compulsory membership of private pension funds nationalization of assetsThe retail price for repayment of residential foreign currency loans recorded a large loss for the banks II. Orbán government's economic policy for international confidence decreased. The hungarian government bonds and interest rates in November 2011 increased to 8.5% This category is higher than the trumpery of Romania To establish the permanent development it is necessary to employ more: the efficient reform of systems of budget, public administration, education, public health and social welfare.

scholarly journals Personal Income Tax and Social Security Coordination in Cross-Border Employment – a Case Study of the Czech Republic and Denmark

2019 ◽  
Vol 21 (1) ◽  
pp. 23-41 ◽  
Author(s):  
Jana Tepperová
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Czech Republic ◽  
Cross Border ◽  
Social Security Contributions ◽  
The Impact ◽  
The Eu

Neither personal income tax nor social security is harmonised within the EU. Social security systems are coordinated at EU level whereas personal income tax in cross-border situations is governed by respective double tax treaties. In most EU countries, personal income tax and social security contributions are relatively distinct payments. This article examines problems surrounding the interaction between personal income tax and social security contributions on a national and international level based on a case study of cross-border employment between the Czech Republic and Denmark. As the Czech and the Danish systems are designed very differently, the case study allows for clear illustration of the issue at-hand. The aim is to identify the elements influencing the impact of different coordination rules in personal income tax and social security contributions, illustrate and discuss the potential problems of such mismatches between the two payments. The impact on final payments differs, not only due to the different levels of coordination of the payments, but also due to the different designs of the two national systems. Thus, it would be very difficult to address all the scenarios with a one size fits all measure for all the EU Member States that would overcome the differences in this coordination.

scholarly journals The Universal Basic Income

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Robert Stephens
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Labour Force ◽  
Personal Income ◽  
Basic Income ◽  
Personal Income Tax ◽  
Flat Rate ◽  
Poverty Relief ◽  
Trade Offs ◽  
Benefit System

A universal basic income (UBI) would provide all citizens with a guaranteed income, irrespective of their earnings, age or household status. It would be financed from a flat-rate personal income tax. It would replace the existing work-based social security system with its plethora of benefit types, abatement rates and eligibility rules. However, when the trade-offs between the competing objectives of a tax/benefit scheme are considered, and the variety of individual and family circumstances that need to be addressed, the apparent simplicity of a UBI quickly disappears. The article shows that while the current tax/benefit system represents a ‘welfare mess’, and needs substantial restructuring, a UBI does not necessarily provide an adequate income for poverty relief, nor ensure labour force incentives, at an acceptable fiscal cost.

scholarly journals Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania

2019 ◽  
Vol 11 (22) ◽  
pp. 6405
Author(s):  
Madalina Ecaterina Popescu ◽  
Eva Militaru ◽  
Larisa Stanila ◽  
Maria Denisa Vasilescu ◽  
Amalia Cristescu
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Tax System ◽  
Progressive Taxation ◽  
Flat Rate ◽  
Income Inequalities ◽  
Income Tax Policy ◽  
The Impact

Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax system to some alternative progressive taxation scenarios. The methodological approach consisted in using the European Union Survey on Income and Living Conditions (EU-SILC) database to micro-simulate the impact upon poverty and income inequality. Through our ex-ante tax policy analysis we bring empirical evidence of a modest, but positive effect upon poverty rate and income inequalities in favor of a progressive taxation system. However, when looking at the government financial implications through the personal income tax budget revenues, we discuss upon the possible trade-off between the benefits on poverty and income inequalities and the possible budgetary drawbacks. Despite the data limitations, this study has the benefit of being among the first attempts to evaluate the impact of a personal income tax policy reform for the case of Romania.

Flat-rate personal income tax in Lithuania, Romania and Hungary: A revolutionary policy idea without revolutionary outcomes

2021 ◽  
pp. 095892872110357
Author(s):  
Borbála Kovács
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Credits ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Flat Tax ◽  
Flat Rate ◽  
Policy Ideas ◽  
Tax Regimes ◽  
Adoption And Diffusion

A decade of writing on the politics of flat-rate tax adoption and diffusion across post-socialist Europe and Asia has presented these reforms as revolutionary, but at least bold. However, in what ways they might have proven so and for whom has not been investigated. Based on a micro-level study of actual personal income tax rates for the 1991–2018 period, the article engages critically with the scope of the flat tax ‘revolution’ in three different flat tax nations, early adopter Lithuania, later-adopter Romania and recent-adopter Hungary. The analysis shows that the introduction of flat-rate tax in no way revolutionised actual tax burdens for the majority of earners, not even for high-income earners, whose tax burdens had been declining for at least a decade before the arrival of flat tax in both Romania and Hungary. The article also reveals the crucial role played by standard tax credits in shaping tax regime progressivity not only in flat tax regimes, but also progressive ones. The article suggests that the novelty of policy ideas cannot be assumed, but needs to rest on comparisons of outcomes.

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