Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?
Keywords:
tax evasion, tax wedge, competitiveness, tax regulation, tax reform, tax moralsAbstract
There are three disadvantages of the taxation system in Hungary: the explicit and implicit taxes on work income, its transparency and the long-term predictability of tax regulation, and the extent of tax evasion. Minimizing tax evasion has always been a significant task in defending a country’s budget-based income. Besides the loss of revenue, tax-avoidance also deforms the effects of the tax system’s redistribution, simply because it causes an unintended redistribution between those who pay and those who avoid taxes. Discovering the causes and repairing the tax morals are only possible after a thorough ‘diagnosis’. In the present phase of the research, the different forms of tax evasion are dealt with.
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