The Equal and the More Equal: Peculiarities of the Revenue Accrued From Local Business Tax in Hungary
The Equal and the More Equal: Peculiarities of the Revenue Accrued From Local Business Tax in Hungary

Summary/Abstract: One of the most important sources of revenue for Hungarian local governments are local taxes. Resolutions on introducing or not introducing local taxes may be passed by the body of representatives of the self-government of the individual settlements or municipalities. The local tax sovereignty in the Hungarian system of taxation has never been complete. Thus, regarding the limitations of local taxes introduced in relation to the Covid19 pandemic, it is not their existence but rather their results and forms that require investigation. Consequently, this study, too, is going to focus on the latter aspect. Among other things, it attempts to answer the questions how the role of local taxes, specifically, that of local business tax, has been transformed in the revenue structure and in financing or funding public tasks, and how all this has been influenced by the challenges posed by the coronavirus pandemic.

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