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001-es BibID:	BIBFORM126204
Első szerző:	Csűrös Gabriella (jogász, közgazdász)
Cím:	Polycrisis, Megatrends - Tax Policy Trends and Responses / Csürös, Gabriella
Dátum:	2024
ISSN:	2545-384X
Megjegyzések:	The EU relies heavily on labor taxation including social security contributions (accounting for more than half of all EU-27 tax revenues), though it can discourage labor market participation. Besides, ageing, digitalization, global markets, new forms of work and increasing labor mobility question the residence-based principle of personal income tax. The sustainability of the social security system can be promoted by additional behavioral tax (linked, for example, to the consumption of unhealthy products or the use of risky services). In the former socialist countries analyzed in this study (Croatia, Bulgaria, Latvia, Estonia, Hungary, Poland and Romania), the share of consumption taxes in total tax revenue is above 38%, well above the EU average. In countries with high consumption tax rates and significant consumption tax revenues, both labor and capital income tax revenues are typically below the EU average. The share of environmental taxes in tax systems is low, both on average in the EU and in the examined countries (although most of them are at or above average). Nonetheless, in the former socialist countries, the share of property taxes is lower than the EU average (for historical reasons, property taxation is less accepted by their societies). According to a Commission study published in 2024 (see: Growth-Friendly Taxation in a High-Inflation Environment, Economy Economic Brief 079), strengthening property taxation would help to make the tax system fairer, although not in a time of high inflation and crisis. Harnessing the potential of digitalization contributes to efficient and effective tax administration and can also reduce administrative costs, thus facilitating compliance. Latvia, Hungary and Poland recorded an exceptionally large improvement in VAT compliance, with VAT gaps falling between 2013 and 2021 by over 15 pp, which turned them into the best performers in the EU. (Romania still faces challenges in the field of tax avoidance, VAT compliance gap and inefficient tax auditing). Tax administrations in most of the analyzed countries are therefore well adapted to the challenges of digitalization. The future tax system must implement a desirable green tax reform shifting a part of the tax burden away from labor to tax bases linked to environment taxes and other behavioral taxes ? regarding the sustainability of the tax system as the European and national budgets face significant financial pressure due to the polycrisis, megatrends and EU loans.
Tárgyszavak:	Társadalomtudományok Állam- és jogtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk economic crisis climate crisis megatrends socio-economic changes digitalization tax system of EU and Croatia, Bulgaria, Latvia, Estonia, Hungary, Poland, Romania environment taxes labor taxes consumption taxes property taxes tax administration
Megjelenés:	Review of European and Comparative Law. - 58 : 3 (2024), p. 7-34. -
Pályázati támogatás:	Visegrad Fund (62310052) Egyéb
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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