It is a frequently expressed opinion of experts that the distribution of the tax burden is disproportionate and cuts down on efficiency and, besides all these, the tax burden sharing system works with low efficiency. These opinions are, however, mostly subjective and contain few particular...

Experts often point out that Hungary has a disproportionate distribution of tax and contribution burdens, slowing performance, and, at the same time, an inefficient fiscal system. These opinions, however, are basically subjective in nature, supported by only a limited number of sound arguments....