Az idegenforgalmi adó volumenének és felhasználásának területi különbségei, 2000–2013
Analysis of The Tourism Tax Between 2000 and 2013 in Hungary

Summary/Abstract: The tourism tax is one of the most disputed tax form in Hungary. There is no agreement on the goals of this tax – even within profes-sional circles. The question is if it should serve as a base for tourism development or it should be only a part of the whole budget of local governments. Each settlement has different facilities for tourism and also different amount from this kind of tax, so professionals vote in favour of one or the other side depending on these factors. The authors’ objective is to place this tax into the system of local taxes and to show the tax revenue differences among the settlements in between the years of 2000 and 2013 – to make the dilemma more understandable. Concerning tourism tax there is no literature base, therefore the analyses were built on the legal background and articles from the world wide web, which may be not scientific but in-clude up-to-date and authentic information.

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