The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously … existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not … only lead to a significant loss in government's income, but also changes redistribution within the society. However …

vulnerability, temporary employment and hiding or underreporting of labor income. For those employed with the temporary work booklet … of employment periods and income at a relatively low risk of detection and punishment, in some cases employers try to … underreporting of income. However, although abusing the booklet is not rare, our results (though not convincing enough statistically …