Autor: Csaba SZILOVICS

Publicat în: Journal Of Eastern European Criminal Law no. 1/2019

Revistă disponibilă: aici.

Abstract: These days, the Hungarian Government has established new tools in the fight against the tax fraud, and tax avoidance. These new appliances mostly use the digital world elements, like Online cash register, Electronic Public Road Trade Control System (EKÁER), digital billing system and HU-GO network system. Therefore, in the last few years the Hungarian central budgeting proceeds dynamically increased, and strongly reduced the moonlight economy. This essay introduces some aspects of this process.

Keywords: tax fraud; tax administration; digital government; VAT; central budgeting; transport; billing; HU-GO; EKÁER.…