Nazwa
tax system

The EKAER system as an effect of digitalisation in the Hungarian tax system

The EKAER system as an effect of digitalisation in the Hungarian tax system

Authors

Pages

55-64

DOI
10.51149/ROEA.2.2021.5
Abstract

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.