Taxation as a means of migration control : the case of Hungary
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The work Taxation as a means of migration control : the case of Hungary represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Taxation as a means of migration control : the case of Hungary
Resource Information
The work Taxation as a means of migration control : the case of Hungary represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxation as a means of migration control : the case of Hungary
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of Taxation as a means of migration control : the case of HungaryWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/sK5Tw_bqSMk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/sK5Tw_bqSMk/">Taxation as a means of migration control : the case of Hungary</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
