Hungary is in the process of modernising its legal and tax system. Where countries are undergoing such periods of transition it is of particular importance to develop taxpayers' rights and obligations. This article examines these rights and obligations, with particular reference to the procedures relating to the gathering of fiscal information, tax assessment and the enforcement of fiscal obligations. The article focuses on the Taxation Order Act and recent guiding court decisions in its review of the effective law and its implementation in the area of tax administration.
"Taxpayer Rights and Obligations: The Hungarian Experience ,"
Revenue Law Journal:
1, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol7/iss1/3