Adóreform

Adóreform, or tax reform in Hungarian, refers to changes in a country's tax system intended to improve efficiency, equity, and revenue stability. Reforms can be broad overhauls or targeted adjustments to income, corporate, and consumption taxes, and often involve changes to tax bases, rates, exemptions, and administrative practices.

Common objectives include simplification of the tax code, expansion of the tax base, lowering or restructuring rates to improve incentives, and strengthening tax administration and anti-avoidance measures. Reforms may be motivated by budget pressures, economic growth goals, or perceived unfairness in existing rules, and may include digitalization and transparency improvements.

Design and implementation typically involve a policy package decided by the legislature, with impact assessments on revenue, distribution, and macroeconomic effects. Transitional rules, phased timings, and grandfathering provisions are often used to ease adjustment. Administrative modernization, such as digital filing and data sharing, is commonly pursued alongside substantive changes.

Evaluation focuses on revenue adequacy, growth, employment, and distributional effects, as well as administrative costs and compliance burdens. Critics may warn of reduced progressivity or revenue gaps if exemptions are not carefully revised, while supporters argue reforms can enhance efficiency and fairness when well designed.

Tax reform is a recurring policy instrument worldwide, with examples ranging from broad overhauls to sector- or tax-specific changes. Debates typically center on balancing simplicity, fairness, revenue stability, and administrative capability.