Comparison of income tax for self-employment and activities other than self-employment in Syrian and Hungary
DOI:
https://doi.org/10.32978/sjp.2025.003Keywords:
Hungary, Syria, Taxation, Tax reform, Fairness, Taxable incomeAbstract
In the constantly evolving world of taxation, countries are always refining their systems to balance revenue generation, economic growth, and fairness. This essay provides an in-depth analysis of the income tax systems of Hungary and Syria, exploring their historical trajectories and current structures. Before 1988, Hungary had a complex tax regime, while Syria underwent a series of reforms that resulted in a comprehensive income tax law in 2003. This exploration aims to discern the strengths and weaknesses of each system by examining the realities of income tax in both nations, including the treatment of residents, taxable income, and assessment processes. Each country presents unique challenges and opportunities in their taxation policies, from Hungary’s transition to a flat tax rate to Syria’s progressive system and ongoing reforms. Through this comparative analysis, we seek to shed light on the broader discourse surrounding income taxation, highlighting the diverse strategies employed by different nations to achieve their fiscal objectives.
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