The crime of budget fraud and problems of error in Hungarian criminal law

Taking account of the importance of combating budget fraud and tax evasion, this article aims to examine the topic of error in general and in the case of tax evasion. After a brief introduction, the article is divided into two main parts. Firstly, in order to understand the relevant issues, the models of regulation of tax crimes in Europe are outlined, including Hungary's national legislation on the crimes of budget fraud, which can be a good example of effectively combating against tax evasion in the field of substantial criminal law. Secondly, error as a ground for excluding criminal liability in general and in the case of tax fraud is presented and discussed, with particular reference to the issues of error of law, error of fact and, finally, misjudging the social danger of the offence.