УГОРЩИНА ТА КИТАЙ: ВИКЛИКИ Й РИЗИКИ, З ЯКИМИ СТИКАЮТЬСЯ ПОДАТКОВІ ТА МИТНІ ОРГАНИ

Abstract

The objective of the study is to provide an overview of the current state of the Chinese-Hungarian trade policy, particularly taking into account the fact that Hungary is a member-state of the European Union, moreover its revenue authority will presumably face certain professional as well as quantitative challenges. The research study summarizes the findings available within the domestic and international academic literature, with special concern on the issues of Belt and Road Initiative (BRI) and its specific aims involving Hungary as one of the main railroad gateways of the container cargo-shipments. Besides, we shall also analyze the data of the Hungarian Central Statistical Office, furthermore the figures of the National Tax and Customs Administration. The aim of the “Eastern opening” of Hungary is to find new raw material resources and markets for the Hungarian corporations, since the economies to the west of Hungary are featured by high wages and shipment costs. It is no question that the focal point of the global economy has shifted towards the East in the 21st century, and Asia has become the continent with the biggest buyer’s market in the world. Based on this idea it is important to mention that the Eastern opening does not focus exclusively on the People’s Republic of China, but it also involves all the major regions (Majoros, 2008: 11), from the Caucasus region through the Balkans to the Arab world. The gross volume of the bilateral trade between China and Hungary rested on HUF 382 billion in 2001 based on the figures of Hungarian Central Statistical Office, and HUF 1 284 billion in 2010, while after a 4-year long drop it soared to HUF 1 700 billion by 2018 (data without Hong Kong and Taiwan). The rising figures also imply the transformation of the task system of the national revenue authority, furthermore with the necessity of tackling the growing number of new type of professional procedures related to human resources and customs administration. It can be observed that the national revenue authority does whatever it can within its framework to comply with the European expectations, among other issues by decreasing the customs procedures length, by implementing the so-called fair price policy, centralizing the customs locations, altogether contributing to the implementation of unitary and swift customs procedures. For the purpose of recognizing and tackling with the risks, it also shares tight cooperation protocols with the World Customs Organization as well as with the institutions of the European Union, for instance with the OLAF and the Europol.