Characteristics of the Hungarian Excise Sanction System

Abstract

Excise tax revenues are the third largest budget revenue in Hungary. To ensure tax revenue strict legislation and law enforcement is needed. The legislator intends to ensure the compliance with the excise regulations with administrative proceedings. To do so, it is not sufficient to review the activities of the taxable persons at the time of authorization; this review should be maintained throughout the period of their operation in the form of regulatory control procedures and/or excise control. If infringement is detected the customs authorities (tax authorities) may impose sanctions to retaliate and to promote law-abiding operation. This study intends to present the characteristics of excise sanctions.