Searching for “The missing part” - Where are the hidden tax bases?-

Absztrakt

In this study the pervasive economic crisis from 2008 will be presented from the aspects of the strengthening of international cooperation in the field of taxation, tax evasion, and the intense combat against tax fraud. The current events suggest that the problem of the future sustainability of the tax system is getting into focus, which will be a substantial issue in the work of tax authorities, who have also become participants in the competition. The analytical framework takes national and international events into consideration and approaches the problem from two sides: competitiveness and fiscal sustainability. Also an overview will be given about the Hungarian responses to these challenges and with the help of a survey I try to analyze the reactions of the economic actors.