Are progressive turnover taxes the new legitimate way to tax undertakings?

INST: Szakdolgozatok (Politikai és Nemzetközi Tanulmányok Intézete)Progressive turnover taxes became the newest mode of taxation; however, they are raising problematic questions. With such taxes, they tend to link the ability to pay with high turnover, which differentiates between company sizes. This is problematic from an indirect nationality discriminatory perspective and raises possible state aid questions. The thesis showcases that Member States try to reach certain goals with such taxes; for this reason, it suggests the thorough examination of intent