Adótípusonkénti

Adótípusonkénti is a Hungarian term used in public finance to describe the breakdown of taxes by tax type. It denotes a method of presenting tax-related data separated according to each tax category, rather than by a single aggregate. This approach is widely used in budget documents, statistical releases, and policy reports to show the composition and evolution of revenue and liabilities. The main benefit is transparency and comparability over time and across regions.

Common tax types considered in adótípusonkénti bontás include a személyi jövedelemadó (SZJA, personal income tax), a társasági adó (TAO, corporate income tax), az általános forgalmi adó or ÁFA (value-added tax), a jövedéki adó (excise duty), és helyi adók such as ingatlanadó (property tax) and gépjárműadó (vehicle tax). In addition, social contributions and payroll taxes are sometimes shown separately or as a combined category, depending on the reporting framework.

Applications include revenue forecasting, assessment of policy changes (for example, the impact of a VAT rate change on adóbevételek by type), and cross-year or cross-country comparisons. Data sources are typically the tax authorities and national budgetary or statistical agencies, and classifications follow national accounting standards and, where applicable, EU reporting guidelines.

Limitations include reclassification due to policy reforms, transfers between tax types, and revenue volatility from external factors. Adótípusonkénti reporting remains a fundamental tool for understanding the tax system’s structure and fiscal sustainability.