Hungary’s Halfway Tax Amnesty

Tax Notes International, Vol. 53, No. 7, pp. 603-607, February 16, 2009

6 Pages Posted: 13 Sep 2009 Last revised: 13 Apr 2010

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: September 13, 2009


The point of amnesty is to offer a pardon. It is not enough to provide a pardon to tax evaders unless the message is that those who will not cooperate will be punished even more strictly than in the past. Offenders who cooperate may be forgiven, but what should happen to those who fail to do so? The Hungarian legislature made the first step on December 1, 2008, by promulgating a tax amnesty for reporting corporate and income tax for 2008 and 2009. If the amnesty will not be followed by a new program of regularizing undisclosed income, the amnesty will be no more than a halfhearted measure.

Keywords: tax amnesty, tax havens, tax enforcement

JEL Classification: K34

Suggested Citation

Deak, Daniel, Hungary’s Halfway Tax Amnesty (September 13, 2009). Tax Notes International, Vol. 53, No. 7, pp. 603-607, February 16, 2009, Available at SSRN:

Daniel Deak (Contact Author)

Corvinus University of Budapest ( email )

Fovam ter 8
Budapest, H-1093
+36(1)4825365 (Phone)


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