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  • 5-December-2019

    English, PDF, 386kb

    Revenue Statistics: Key findings for Hungary

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Hungary decreased by 1.6 percentage points from 38.2% in 2017 to 36.6% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 15-October-2019

    English, PDF, 1,208kb

    Taxing Energy Use: Key findings for Hungary

    This country note explains how Hungary taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 11-April-2019

    English, PDF, 464kb

    Taxing Wages: Key findings for Hungary

    The tax wedge for the average single worker in Hungary decreased by 1.2 percentage points from 46.2 in 2017 to 45.0 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 21-March-2019

    English

    Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper)

    This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.

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  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Hungary (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.  The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
  • 17-September-2018

    English, PDF, 122kb

    Effective carbon rates: Key findings for Hungary

    This country note for Hungary provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 12-April-2018

    English, PDF, 263kb

    Taxation Household Savings: Key findings for Hungary

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 9-avril-2018

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 4-April-2018

    English

  • 4-April-2018

    English

    Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

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