The Legal Formation and Development of Tax Assessment

Abstract

The study summarizes the research results of development of the tax assessment. The aim of the study is to describe the complex picture about the Hungarian and the universal tax law. The study used the methodology of the comparative law to complex picture about the development of the taxation. It is not possible to build an effective and efficient tax administration without the detailed knowledge of the Hungarian and the universal tax administration. The result of the study is a complex picture about the development of the taxation.