@misc{10336/4441,
year = {2013},
url = {http://repository.urosario.edu.co/handle/10336/4441},
abstract = {In 2010 the Hungarian government decided to implement the so called unorthodox policies in order to solve the fiscal deficit. Among these new measures was a new crisis tax. The tax, which was enacted Oct. 20, 2010, de facto targets foreign-owned companies, which own subsidiaries providing the bulk of telecommunications, retail and energy services in Hungary. 
The legal framework to put into practice the aforementioned tax is the fiscal autonomy of the EU member states. National governments are responsible for raising taxes and setting tax rates, in order to achieve their national interest, while the European Comission ensures that national taxes respect the Maastricht treaty and the free flow of goods, services and capital around the EU. However the hungarian Crisis Tax has an impact on the mentioned fre flows as most of the companies targeted by this tax have nationalities of Austia and Germany, Hungary main trade partners 
In this regards the study analises the implications of the Crisis Tax on the hungarian economic interest, based on the consequences of this tax on hungarian fiscal goals, and the trade relations of this State with Germany and Austria.},
keywords = {Interdependencia económica},
keywords = {interés económico},
keywords = {política de autonomía fiscal},
keywords = {integración europea},
title = {Incidencia de la política de autonomía fiscal de los Estados miembros de la UE en el comercio intrazona. Estudio de caso: El Impuesto Excepcional de Crisis húngaro en su relación comercial con Austria y Alemania. Período 2010-2011},
publisher = {Universidad del Rosario},
keywords = {economic interdependence},
keywords = {fiscal autonomy},
keywords = {economic interest},
keywords = {European integration},
}