SEGMENTS OF THE DIGITALISATION OF TAX AUTHORITIES IN HUNGARY AND WORLDWIDE. RULES FOR THE ONLINE CASH REGISTER

Abstract

Regional or universal surveys focusing on the digitisation of tax administrations
are typically carried out by various international business organisations. An excellent example was the two-day conference of the Organisation for Economic Co-operation and
Development in Budapest in June 2018, which brought together representatives from twenty-eight countries and the European Organisation of Tax Administrations. During the round
table discussions and session sessions, experts at the conference sought to assess the opportunities and challenges of online cash registers. Notably, the Russian Federal Tax Service,
the project leader, asked Hungary to organise the meeting because it considered the Hungarian method, which had been working effectively for five years, to be one of the most
effective measures to protect national budgets.
The importance of this type of data collection, in addition to enabling statistical analysis, is that it helps to develop a "common good practice" to be followed by all, based on the
specific solutions of the countries at the forefront of digitalisation, and contributes to the
development of strategies and action plans that may be useful for countries that are new to
the digital society, or may not yet be on the path towards it.
As it would be beyond the scope of this article to describe and compare the specificities
of each national tax system, we will first give a general overview of the Hungarian regulation of the online cash register, which is considered as an example, and then analyse the
2020 study published on the subject by the research team of North-West University in
South Africa.