A települési adók szabályozási környezete, gyakorlata és kihívásai (The regulatory environment, practices and challenges of municipal taxes)

Abstract

Municipal taxes are of very limited importance in the local tax revenue structure of municipalities. This paper presents the findings of a study carried out within the framework of Győr-Moson-Sopron County, which presents the relationship between municipal taxes and the medium and possible long-term conclusions that can be drawn from a reasonable assessment of the prospects for municipal tax management. With the institutionalisation of the municipal tax as a type of local tax in 2016, several positive ideas and expectations have been expressed regarding this type of tax, especially with regard to its open list approach. However, the practical application of this type of tax and the budgetary importance of the revenues it generates present a more nuanced picture.

Keywords

• local tax
• municipal tax
• local government
• local government budget