Hungary Introduces Special Taxes

European Taxation, Vol. 50, No. 12, pp. 545-549, 2010

6 Pages Posted: 8 Jan 2011

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: December 6, 2010


To manage the state budget crisis, Hungary recently introduced special taxes (1) in respect of selected sectors of the economy and (2) on severance payments received by public servants. Although Hungary is not alone in this regard, what is unusual is the magnitude and brutality of the taxes in comparison to similar taxes introduced in other countries. It is no wonder that there have been heated debates both within and outside Hungary as to whether the government can successfully implement the taxes. This article provides a critical review of the new measures.

Keywords: Over-Taxation, Certainty Principle of Taxation

JEL Classification: K34

Suggested Citation

Deak, Daniel, Hungary Introduces Special Taxes (December 6, 2010). European Taxation, Vol. 50, No. 12, pp. 545-549, 2010, 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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