Changes in the tax base and tax benefits of personal income tax in Hungary over the past three decades

Personal income taxation was introduced in Hungary from 1988. In this study, I review the most important changes in tax allowances and tax base deductions from the beginning to the present day. Act CXVII of 1995, which is still in force but has of course been amended several times, will be thirty years old next year, which is a sufficiently long time for an overview work. The aim of the study is to assist the foreign PhD students interested in this area of financial law with the most important rules and to provide a basis for their own research. The scope limitations do not allow for a very detailed analysis, but I have tried to include the most important provisions.