Az EU tagországok helyi önkormányzatainak fiskális ellenállóképessége...
| LETÖLTÉS | DOI: 10.59809/Comitatus.2025.35-255.5 |
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Szerző: Lentner Csaba, egyetemi tanár, kutatóműhely vezető, Nemzeti Közszolgálati Egyetem Államtudományi és Nemzetközi Tanulmányok Kar (NKE ÁNTK), Széll Kálmán Állampénzügyi Kutatóműhely, 1083 Budapest, Ludovika tér 2., lentner.csaba@uni-nke.hu, ORCID: 0000 0003 2241 782X Lencsés Enikő, egyetemi docens, vendégkutató, Budapesti Gazdasági Egyetem Pénzügyi és Számviteli Kar, NKE ÁNTK Széll Kálmán Állampénzügyi Kutatóműhely, lencses.eniko@uni-bge.hu, ORCID: 0000 0003 2018 1294 Hegedűs Szilárd, egyetemi docens, dékánhelyettes, vendégkutató, Budapesti Gazdasági Egyetem Pénzügyi és Számviteli Kar, NKE ÁNTK Széll Kálmán Állampénzügyi Kutatóműhely, hegedus.szilard@uni-bge.hu, ORCID: 0000-0002-0286-1715 JEL kód: H72, H63, E62, R51, F45 Kulcsszavak: települési önkormányzatok, pénzügyi stabilitás, Covid-19, Európai Unió, Magyarország |
Author: Csaba Lentner,Professor, Head of Széll Kálmán Public Finance Lab, Faculty of Governmental and International Studies, Ludovika University of Public Service (NUPS), lentner.Csaba@uni-nke.hu, ORCID: 0000 0003 2241 782X Enikő Lencsés, Associate Professor, Visiting Researcher, Faculty of Finance and Accountancy Budapest University of Economics and Business, NUPS Széll Kálmán Public Finance Lab, lencses.eniko@uni-bge.hu, ORCID: 0000 0003 2018 1294 Szilárd Hegedűs, Associate Professor, Vice-Dean, Visiting Researcher, Faculty of Finance and Accountancy Budapest University of Economics and Business, NUPS Széll Kálmán Public Finance Lab, hegedus.szilard@uni-bge.hu, ORCDID: ORCID 0000-0002-0286-1715
Keywords: municipal governments, financial stability, Covid-19, European Union, Hungary |
Absztrakt: A tanulmány célja az Európai Uniós tagállamok (benne a magyar) települési önkormányzati alrendszereire gyakorolt pandémia-hatások vizsgálata. Elemzésünk során a helyi önkormányzatok működési bevételeinek, adósságainak, adóbevételeinek és pénzügyi vagyonának alakulását vizsgáltuk 2018 és 2022 között. A kutatásunk rávilágít, hogy a kormányzati politika alakulása meghatározó szerepet játszott a helyi önkormányzatok stabilitásának fenntartásában, különösen Magyarországon. A magyar esettanulmány rávilágít, hogy a túlcentralizáló központi államháztartási rendszer, a központi-kormányzati irányítás dominanciája az önkormányzatok pénzügyi kapacitásaira kedvezőtlen hatásokat is gyakorol.
Abstract: The aim of this study is to examine the impact of the pandemic on the subsystems of local government in the Member States of the European Union (including Hungary). In our analysis, we examined the evolution of local governments’ operating revenues, debts, tax revenues and financial assets between 2018 and 2022. Our research highlights that fiscal policy developments have played an important role in maintaining the stability of local governments, especially in Hungary. The Hungarian case study highlights that the over-centralisation of public finances and the dominance of central-government control have a negative impact on the financial capacity of local governments.
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