The Resource Taxation as a means of migration control : the case of Hungary

Taxation as a means of migration control : the case of Hungary

Label
Taxation as a means of migration control : the case of Hungary
Title
Taxation as a means of migration control : the case of Hungary
Creator
Subject
Language
eng
Summary
On 20 June 2018, the Hungarian parliament passed a law imposing a "special immigration tax" of 25% on the financial support provided to Hungarian organizations engaged in so-called "immigration support activities". This article seeks to complement Daniel Deák's analysis of this law while adopting a broader perspective. It shows that different types of interactions can arise between taxation and migration policies. Migration leads to tax consequences and, at the same time, taxation can influence migration. Although taxation can be a policy instrument to achieve regulatory objectives, the use of taxation to regulate migration is questionable and may lead to violations of human rights
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 3 ; p. 291-297
http://library.link/vocab/creatorName
  • Leboeuf, L
  • Pirlot, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • surcharge
  • tax policy
  • immigration
  • human rights
Label
Taxation as a means of migration control : the case of Hungary
Instantiates
Publication
Label
Taxation as a means of migration control : the case of Hungary
Publication

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