Hungary

Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system.

This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.

After a strong demand-based recovery following the COVID-19 pandemic, economic activity declined amid high inflation. Growth has restarted in mid-2023 and inflation is receding, but fiscal and monetary policies need to work hand-in-hand to fight remaining inflationary pressures and recreate fiscal space to finance future spending needs.

Productivity growth has slowed since the mid-2000s and structural reforms that facilitate new firm entry and exit and a wider take-up of digital tools are needed. Recent reforms to the anti-corruption and public integrity framework will sustain investor confidence if they are fully implemented.

Social transfers keep income inequalities and poverty low but should be better targeted to those most in need. Women face large employment and pay gaps compared to men and intergenerational mobility is limited. Further expanding access to childcare facilities for young children and improving the education system would help to address these challenges.

Hungary’s green transition can build on past progress but needs to accelerate. This will require more electricity supply from low-carbon sources, with price signals acting as a catalyst. Restructuring energy support by moving from price caps to more targeted cash transfers to vulnerable households would strengthen incentives for energy efficiency improvements and reduce fiscal costs.

SPECIAL FEATURE: GREEN TRANSITION

This dataset contains tax revenue collected by Hungary. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

 

Gross domestic product (GDP) is the standard measure of the value of final goods and services produced by a country during a period minus the value of imports. This subset of Aggregate National Accounts comprises comprehensive statistics on gross domestic product (GDP) by presenting the three different approaches of its measure of GDP: output based GDP, expenditure based GDP and income based GDP. These three different measures of gross domestic product (GDP) are further detailed by transactions whereby: the output approach includes gross value added at basic prices, taxes less subsidies, statistical discrepancy; the expenditure approach includes domestic demand, gross capital formation, external balance of goods and services; and the income approach includes variables such as compensation of employees, gross operating surplus, taxes and production and imports. Gross domestic product (GDP) data are measured in national currency and are available in current prices, constant prices and per capita starting from 1950 onwards.

 

This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.

This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.

Ez a profil tömör és szakpolitikára összpontosító áttekintést nyújt a magyarországi egészségügy és egészségügyi rendszer állapotáról, az "Egészségügyi helyzet az EU-ban" kezdeményezés szélesebb körű országos egészségügyi profiljainak részeként. Rövid elemzést nyújt, amely a következő kulcsfontosságú szempontokat foglalja magában: Magyarország jelenlegi egészségi állapota; az egészséget meghatározó tényezők, különös tekintettel a viselkedési kockázati tényezőkre; a magyar egészségügyi rendszer szervezete; valamint az egészségügyi rendszer hatékonyságának, hozzáférhetőségének és ellenálló képességének értékelése. A 2023-as kiadás emellett egy tematikus részt is bemutat a mentális egészség és a kapcsolódó szolgáltatások magyarországi helyzetéről.

Ez a profil az OECD és az Egészségügyi Rendszerek és Politikák Európai Megfigyelőközpontjának közös munkája, amely az Európai Bizottsággal együttműködve valósult meg.

This profile provides a concise and policy-focused overview of the state of health and the healthcare system in Hungary, as a part of the broader series of Country Health Profiles from the State of Health in the EU initiative. It presents a succinct analysis encompassing the following key aspects: the current health status in Hungary; the determinants of health, focusing on behavioural risk factors; the organisation of the Hungarian healthcare system; and an evaluation of the health system's effectiveness, accessibility, and resilience. Moreover, the 2023 edition presents a thematic section on the state of mental health and associated services in Hungary.

This profile is the collaborative effort of the OECD and the European Observatory on Health Systems and Policies, carried out in cooperation with the European Commission.

This paper investigates the demand for language skills using data on online job vacancies in 27 European Union member countries and the United Kingdom in 2021. Evidence indicates that although Europe remains a linguistically diverse labour market, knowing English confers unique advantages in certain occupations. Across countries included in the analyses, a knowledge of English was explicitly required in 22% of all vacancies and English was the sixth most required skill overall. A knowledge of German, Spanish, French and Mandarin Chinese was explicitly demanded in between 1% and 2% of all vacancies. One in two positions advertised on line for managers or professionals required some knowledge of English, on average across European Union member countries and across OECD countries in the sample. This compares with only one in ten positions for skilled agricultural, forestry and fishery workers and among elementary occupations.

This dataset contains tax revenue collected by Hungary. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

 

This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.

This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.