Best Practices in Reducing Tax Gaps in V4 Countries – Mutual Learning and Lessons for Ukraine

The peer country paper about Hungary was prepared in the frame of the project, titled Mutual learning for reducing tax gaps in V4 countries and Ukraine. More information about the project is available here.
The paper gives an overview about the major items of the tax system in Hungary and outlines the trends in the collection of taxes. It also deals with magnitude of tax gaps in VAT, PIT and CIT as well as presents methods used by the Tax administration against tax evasion, including those new methods which were introduced in recent years.
Prepared by Éva Palócz and Zoltán Ádám.
November, 2016.

The paper is available here.