A HELYI ADÓZTATÁS SAJÁTOSSÁGAI MAGYARORSZÁGON
PARTICULARITY OF LOCAL TAXATION IN HUNGARY
Author(s): Eva DarabosSubject(s): Social Sciences, Economy, Public Administration, Public Finances, Fiscal Politics / Budgeting
Published by: Univerzita J. Selyeho, Fakulta ekonómie a informatiky
Keywords: budget of municipalities; own revenues; local taxes;
Summary/Abstract: A possible alternative of involving resources required for carrying out the municipal tasks is to introduce local taxes which allows the municipalities to manage themselves financially alone. Aim of the treatise is to present the development in number of municipalities introducing local taxes, the role of own revenues and local taxes in the budget of municipalities, highlighting the development in amount of the business tax by settlement type. Based on the data, it can be stated that there has been a significant change in the structure of budget of municipalities since 2008,the local taxes play a decisive role, those ones serve as important sources of funding in addition to the decreasing state aid.
Journal: Acta Oeconomica Universitatis Selye
- Issue Year: 5/2016
- Issue No: 1
- Page Range: 29-39
- Page Count: 11
- Language: Hungarian
