Taxing financial transactions, based exclusively on international comparative data might even appear favourable, especially in comparison with the other Visegrad countries. The lack of predictability, the ad hoc punitive character of introducing the taxies and the negative indirect impact due to the manner of implementation (among others, stimulating effect on liquid cash flow and the hidden economy as well as a negative impact on the stability of the financial system) warrant a grade not better than 3 ("Mediocre") for the performance of Hungary.