{"title":"A hazai önkormányzatok pénzügyi zavarai az adósságkonszolidáció és az önkormányzati rendszer reorganizációjának tükrében","authors":"T. Rácz, Balázs Tóth","doi":"10.35551/PSZ_2021_1_5","DOIUrl":"https://doi.org/10.35551/PSZ_2021_1_5","url":null,"abstract":"Az önkormányzati alrendszer adósságkonszolidációja, valamint az önkormányzatok feladatköreinek és finanszírozásának átalakítása az egyik legjelentősebb hazai közpénzügyi eseménynek tekinthető. A tanulmány keretein belül egy 230 hazai önkormányzatot magába foglaló mintán, logisztikus regresszió segítségével vizsgáljuk azt, hogy a 2005 és 2008 közötti pénzügyi adatok alapján kirajzolódnak-e valamilyen különbségek az adósságkonszolidációban részesülő, valamint az abból (korábbi adósság híján) kimaradó önkormányzatok között. Emellett a kutatás tárgya annak elemzése is, hogy az önkormányzati rendszer reorganizációja változtatott-e ezeken a különbségeken. Eredményeink alapján arra a következtetésre juthattunk, hogy a válságot megelőző időszakban a saját bevételek terén, illetve ennek köszönhetően a teljes működési egyenlegben is jelentős különbség volt tapasztalható az adósságkonszolidációban részt vevő és abból kimaradó önkormányzatok között. A reorganizáció során kialakuló szabályozás csökkentette az önkormányzatok közötti különbséget, valamint a minta egészére vonatkozóan a pénzügyi paraméterek pozitív irányba való elmozdulása volt megfigyelhető.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"66 1","pages":"88-108"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69885083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Assessment of the Sustainability of Community-owned (non-financial) Business Associations","authors":"G. Kocziszky, M. V. Somosi","doi":"10.35551/pfq_2020_s_1_3","DOIUrl":"https://doi.org/10.35551/pfq_2020_s_1_3","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"44-77"},"PeriodicalIF":0.0,"publicationDate":"2020-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Audit Performance Measurement Model and the Main Areas of Performance Management","authors":"L. Domokos, Dóra Weltherné Szolnoki","doi":"10.35551/pfq_2020_s_1_1","DOIUrl":"https://doi.org/10.35551/pfq_2020_s_1_1","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"7-22"},"PeriodicalIF":0.0,"publicationDate":"2020-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44023951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Asymmetry in the Reaction Function of Monetary Policy in Emerging Economies","authors":"Trung Thanh Bui, G. Kiss","doi":"10.35551/pfq_2020_2_4","DOIUrl":"https://doi.org/10.35551/pfq_2020_2_4","url":null,"abstract":"The Taylor rule is an important device to study the behavior of the central bank. Conventionally, the Taylor rule is constructed by optimizing a quadratic loss function with the constraint of a linear economic system. Accordingly, the response of interest rate is linear with respect to the sign of inflation gap and output gap. In practice, however, monetary authorities in emerging economies can depart from the linear-quadratic framework. The objective of this paper is to investigate the nonlinearity of the Taylor rule driven by either a nonlinear Phillips curve or an asymmetric preference. We use the generalized method of moments (GMM) method to investigate these asymmetries in twelve emerging economies targeting inflation. The empirical results show that deflation pressure caused by economic recessions has a stronger effect on the interest rate. Moreover, the recession avoidance preference is strong in emerging economies whereas the inflation avoidance preference only emerges in a few emerging economies such as Brazil, Colombia, Hungary, Philippines, and South Africa.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"210-224"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Lives and Livelihoods : Post-Crisis Paradigm Shifts in Economic Theory and Practice","authors":"K. Botos","doi":"10.35551/pfq_2020_3_4","DOIUrl":"https://doi.org/10.35551/pfq_2020_3_4","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"383-396"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}