Adóalapcsökkent

Adóalapcsökkent, or adóalap-csökkentés, is a term used in public finance to describe a policy measure that reduces the tax base—the part of income, expenditure, or transactions that is legally subject to taxation. This reduction is typically achieved by narrowing exemptions, deductions, credits, or special treatments, or by excluding certain goods, services, or activities from the taxable base. The resulting tax liability for the remaining base is determined by the applicable tax rate.

The measure can apply across tax types, including personal income tax, corporate tax, and value-added tax (VAT). For example, in personal income tax, adóalapcsökkent may involve removing allowances or lowering thresholds; for VAT, it may involve limiting exemptions or removing zero-rating for certain categories. In some contexts, it is part of broader tax reform aimed at simplifying the system, but it typically lowers the tax base and can thus reduce overall revenue unless rates are adjusted correspondingly.

Economic and distributional effects depend on design. Base reductions can improve simplicity and compliance, but may increase the after-tax burden on groups previously protected by exemptions, credits, or lower rates. They can also affect investment, consumption, and revenue stability. Political use of the term varies: supporters may frame it as a rational narrowing of loopholes, while opponents warn it risks regressivity or revenue shortfalls.

See also: adócsökkentés, adóalap, adóreform.