Ohhh, I like that system, although I wonder how it would actually work... You pay a tax to the government, and the government distributes it to the correct IP/movie studio? I doubt it.
And, if you don't download, you're technically being taxed for something you don't use by buying a storage device. So that goes to the government freely.
It has it's benefits and disadvantages. Uploading is still banned, so torrenting, when you are simultaneously up and downloading, is naturally illegal. The law doesn't understand technology here. Also we have Artisjus, an alliance of musicians or whatever they are, get the income, not the government. The problem is not all of the artists are members of this Alliance, so these musicians get nothing in return from the downloads. Also this alliance has been accused of stealing the money, it's a meh situation. Corruption ftw.
And yes, you pay the tax for every data holder, e.g. Microsd cards too. Doesn't matter if you want to store your family pictures or movies on the card, you have to pay the tax when you buy it in a Hungarian store.
This is why most Hungarian families download movies. If you have to pay the tax, why not download movies, songs? Also microsd, pendrive and hard drive shopping from foreign webshops inside the EU are blossoming.
Welcome to Hungary, home of piracy.
Ps. : this is a good idea badly executed. They should delete the illegal uploading part from the law, and decrease the tax on storage to be competitive with countries that have better economy. Or raise this idea to be used in the whole EU.