Authors
Katarzyna Lik
SZKOŁA GŁÓWNA HANDLOWA W WARSZAWIE, E-MAIL: LIK.KATARZYNA@GMAIL.COM
ORCID: 0000-0002-7785-8449
- Volume 5 Issue (2) 2021
55-64
In the past few years many changes had been introduced in Hungarian taxation system, which may be considered a direct impact of digitalisation processes visible in most aspects of life – both economic and social. Due to an increased level of trade and creation of international and value-added chains, transport of goods remained more complex; thus tracking goods also needs technologically advanced methods. It means that goods traceability connects the physical movement of goods with the flow of information.
The aim of this article is to present author’s own research on Electronic Trade and Transport Control System (EKAER) as an example of digital innovations in Hungarian taxation. The study methods used
include a complex review of literature, legal acts, statistical data as well as using quantitive analyses. As
a result, examples of new technologies and digital solutions were identified in the field of preventing tax fraud. The major conclusions concern the effects of implementing the studied system. EKAER has a positive influence on VAT revenue, and at the same time meets requirements of modern tax administration.
Act XCII of 2003 on the Rules of Taxation https://ekaer.hu.en/legal-regulations-related-to-the-ekaer-system/ [accessed on: 20.09.2021].
Act CL of 2017 on the rules of taxation http://ekaer.hu/en/legal-regulations-related-to-the-ekaer-system/ [accessed on: 20.09.2021]
CASE.2020. Final Report 2020 Study and Reports on the VAT Gap in the EU-28 Member States
Czinege T. 2019. Risk management in order to enhance compliance of taxpayers in Hungary, IOTA Papers.
Deak D. 2003. Hungary in international tax planning, International Bureau of Fiscal Documentation.
Doyle T. 2014. “Enabling trusted trade through secure track and trace technology”, World Customs Journal, Vol. 8 No 1.
Feher T. 2017. Hungarian System to Clamp Down on VAT Fraud—Magic Bullet or a Nuisance?, Tax Planning International European Tax Service Bloomberg.
Fenyvesi É., Pintér T. 2020. “Characteristics of the hidden economy in Hungary before and after the regime change”, Journal of Corporate Governance, Insurance and Risk Management, Vol. 7 No. 2.
Frizis I., Głowacki.2017, “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine. Final Report” CASE Reports No 490
Höflinger H. 2019. The Electronic Public Road Trade Control System EKAER in Hungary, IOTA Papers.
Janda-Brzezińska A. 2020. “The SENT system – an effective tool in combating crime” in: IOTA Book Applying new technologies and digital solutions in tax compliance.
Kálmán E. 2017. Hungary: EKAER system may infringe EU VAT rules, CMS Law Now.
Karaskiewicz M. 2015. Badania statystyczne dotyczące rejestru EKAER, https://hungary.trade.gov.pl/pl/wegry/o-transporcie/156226, badania-statystyczne-dotyczace-rejestru-ekaer.html [accessed on: 01.11.2021]
Kelemen L. 2020. “The Electronic Public Road Trade Control System” in: Monitoring the movement of goods of high fiscal risk, IOTA Books.
Moździerz A. J. 2016. „Gospodarcze skutki polityki podatkowej na Węgrzech w latach 2008-2014”, Annales Universitatis Mariae Curie-Skłodowska, Sectio H, Vol. L1.
Nagy Z., Gergely B., Katona B. 2018. “Problems relating to tax avoidance and possible solutions in the European Union`s and Hungarian Regulations” Curentul Juridic, The Juridical Current, petru Maior University, vol. 74
National Tax and Customs Administration Bulletin 2018
National Tax and Customs Administration Bulletin 2019
Pardavi L.2 017. “New Elements in the Tax Control in Hungary”, Public Governance, Administration and Finances Law Review, Vol. 2 No. 1.
Prantner A. 2017. „Mire számíthatunk az EKÁER ellenőrzések során?”, https://5percado.hu.html [accessed: 30.10.2021].
Szilovics C. 2019. “Az adócsalás elleni küzdelem új eszközéről”, Büntetőjogi Szemle.
Szilovics C.2019. “On a new tool to combat tax evasion”, Universul Juridic J. E.-Eur. Crim.
Szoke A., Horvath A. 2016. Achievements and plans of the electronic monitoring system, World Tax News BDO
Varga J., Kenyeres S. 2018. “Current Questions of the Transformation of Hungarian Taxation” Civic Review, Vol. 14 Special Issue.
Varga Z. 2019. The impact of the digitalization to the taxation, MultiScience XXXIII, University of Miscolc.
Act XCII of 2003 on the Rules of Taxation https://ekaer.hu.en/legal-regulations-related-to-the-ekaer-system/ [accessed on: 20.09.2021].
Act CL of 2017 on the rules of taxation http://ekaer.hu/en/legal-regulations-related-to-the-ekaer-system/ [accessed on: 20.09.2021]
CASE.2020. Final Report 2020 Study and Reports on the VAT Gap in the EU-28 Member States
Czinege T. 2019. Risk management in order to enhance compliance of taxpayers in Hungary, IOTA Papers.
Deak D. 2003. Hungary in international tax planning, International Bureau of Fiscal Documentation.
Doyle T. 2014. “Enabling trusted trade through secure track and trace technology”, World Customs Journal, Vol. 8 No 1.
Feher T. 2017. Hungarian System to Clamp Down on VAT Fraud—Magic Bullet or a Nuisance?, Tax Planning International European Tax Service Bloomberg.
Fenyvesi É., Pintér T. 2020. “Characteristics of the hidden economy in Hungary before and after the regime change”, Journal of Corporate Governance, Insurance and Risk Management, Vol. 7 No. 2.
Frizis I., Głowacki.2017, “Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine. Final Report” CASE Reports No 490
Höflinger H. 2019. The Electronic Public Road Trade Control System EKAER in Hungary, IOTA Papers.
Janda-Brzezińska A. 2020. “The SENT system – an effective tool in combating crime” in: IOTA Book Applying new technologies and digital solutions in tax compliance.
Kálmán E. 2017. Hungary: EKAER system may infringe EU VAT rules, CMS Law Now.
Karaskiewicz M. 2015. Badania statystyczne dotyczące rejestru EKAER, https://hungary.trade.gov.pl/pl/wegry/o-transporcie/156226, badania-statystyczne-dotyczace-rejestru-ekaer.html [accessed on: 01.11.2021]
Kelemen L. 2020. “The Electronic Public Road Trade Control System” in: Monitoring the movement of goods of high fiscal risk, IOTA Books.
Moździerz A. J. 2016. „Gospodarcze skutki polityki podatkowej na Węgrzech w latach 2008-2014”, Annales Universitatis Mariae Curie-Skłodowska, Sectio H, Vol. L1.
Nagy Z., Gergely B., Katona B. 2018. “Problems relating to tax avoidance and possible solutions in the European Union`s and Hungarian Regulations” Curentul Juridic, The Juridical Current, petru Maior University, vol. 74
National Tax and Customs Administration Bulletin 2018
National Tax and Customs Administration Bulletin 2019
Pardavi L.2 017. “New Elements in the Tax Control in Hungary”, Public Governance, Administration and Finances Law Review, Vol. 2 No. 1.
Prantner A. 2017. „Mire számíthatunk az EKÁER ellenőrzések során?”, https://5percado.hu.html [accessed: 30.10.2021].
Szilovics C. 2019. “Az adócsalás elleni küzdelem új eszközéről”, Büntetőjogi Szemle.
Szilovics C.2019. “On a new tool to combat tax evasion”, Universul Juridic J. E.-Eur. Crim.
Szoke A., Horvath A. 2016. Achievements and plans of the electronic monitoring system, World Tax News BDO
Varga J., Kenyeres S. 2018. “Current Questions of the Transformation of Hungarian Taxation” Civic Review, Vol. 14 Special Issue.
Varga Z. 2019. The impact of the digitalization to the taxation, MultiScience XXXIII, University of Miscolc.