adókijátszás

Adókijátszás refers to the practice of exploiting loopholes or ambiguities in tax law to reduce one's tax liability. It is distinct from illegal tax evasion, which involves deliberate misrepresentation or concealment of income or assets. Adókijátszás operates within the letter of the law, though it may be seen as contrary to its spirit by tax authorities. This can involve complex financial arrangements, the use of offshore entities, or strategic timing of transactions to take advantage of favorable tax rules.

The legality of adókijátszás is often a subject of debate. While technically permissible, aggressive tax avoidance schemes can lead to scrutiny from governments and international bodies. In response to widespread adókijátszás, many countries have introduced anti-avoidance rules, such as General Anti-Avoidance Rules (GAARs) or Controlled Foreign Corporation (CFC) rules, aimed at preventing artificial arrangements designed solely to reduce tax.

Examples of adókijátszás might include structuring a business in a way that minimizes its taxable presence in a high-tax jurisdiction, or utilizing specific deductions and credits in ways that were not necessarily the primary intent of the legislation. The line between legitimate tax planning and illegitimate adókijátszás can be fine and is often determined by the specific facts and circumstances of a case, as well as the interpretation of tax law by courts and tax authorities. The ongoing evolution of tax legislation and international cooperation seeks to curb aggressive tax avoidance practices.