Abstract
The article is introducing the concept of efficient and fair (just) taxation and its effect on the economy, while it also discusses it why it is difficult to reach an optimal tax system in Hungary. In the subsequent sections, several seemingly arbitrarily chosen types of taxes are introduced, in order to show how they can be used to create or to contribute to an optimal tax system. In addition, the article describes it shortly, either why they are not working properly at the moment or when they were discussed or introduced in the past, what kinds of mistakes occurred or mismanagement happened. The article discusses the following taxes: royalties due to state, property tax, estate duty (inheritance tax).
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