Financial and Accounting Issues in Sustainable Economic Decisions – Direct Tax Law Comparison Between Hungary and Germany

Matthes, Linda és Dióssi, Katalin (2025) Financial and Accounting Issues in Sustainable Economic Decisions – Direct Tax Law Comparison Between Hungary and Germany. In: FENNTARTHATÓSÁGI ÁTMENET – INNOVÁCIÓS ÖKOSZISZTÉMÁK – DIGITÁLIS MEGOLDÁSOK: Konferenciakötet. Soproni Egyetem Kiadó, Sopron, pp. 354-369. ISBN 9789633345504

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Absztrakt (kivonat)

Taxes are used to finance the state budget. Subjects in the legal framework obliged to pay taxes and are entitled to a proportionate, fair and coherent legal system. The tax liability relationship are subject to various problems, such as the scope oft the law, interpretation of content, bureaucracy e.t.c. When taxpayers act across borders, these areas of tension multiply. The first section of this document outlines the challenges facing taxpayers in Hungary and Germany. Based on this, the income and corporate tax systems are compared. The comparison of the tax systems makes it clear that the tax systems are not coordinated with one another, meaning that taxpayers who operate internationally must carefully analyze each national legal system and possible double taxation risks. The article also addresses the OECD's double taxation agreements (DTAs), which attempt to mitigate the double taxation situation. However, DTAs assign the right to tax to only one state and do not resolve the inconsistencies of the bilateral systems. This leaves double taxation risks that influence sustainable, financial and economic decisions. The paper ultimately proposes a different approach to a solution that would need to be further scientifically researched: Instead of adding additional standards to the existing, problematic tax systems, an understanding, respectful and communicative approach between the tax jurisdictions could be a better solution. This could create trust in the rule of law and contribute to more sustainable decisions.

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Soproni Egyetem

Mű tipusa:	Könyv része
SWORD Depositor:	Teszt Sword
Felhasználó:	Csaba Horváth
A mű MTMT azonosítója:	MTMT:36062751
Dátum:	01 Ápr 2025 12:09
Utolsó módosítás:	01 Ápr 2025 12:09
URI:	http://publicatio.uni-sopron.hu/id/eprint/3551

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