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Comparative Analysis of Budgetary Indicators of European Municipal Subsystems in the Post-Crisis Term between 2009–2018 2009-2018年危机后欧洲城市子系统预算指标比较分析
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/pfq_2020_1_8
Szilárd Hegedűs, C. Lentner
{"title":"Comparative Analysis of Budgetary Indicators of European Municipal Subsystems in the Post-Crisis Term between 2009–2018","authors":"Szilárd Hegedűs, C. Lentner","doi":"10.35551/pfq_2020_1_8","DOIUrl":"https://doi.org/10.35551/pfq_2020_1_8","url":null,"abstract":"The aim of our research was to analyse trends in the fiscal indicators of municipalities in the countries of the European Union and the European Economic Area. To that end, we examined the municipal fiscal indicators between 2009 and 2018 across 31 European countries that report regularly to Eurostat. In our research, we sought answers to three main yet related research questions. Ad 1. How has the crisis affected the operation of European municipal systems? Ad 2. In which way has it influenced the different groups of countries defined in public law and European regional context? Ad 3. How did the characteristics of the local authorities governed by public law changed, that is, how did the classical system characteristics change evaluated by fiscal indicators in the light of the crisis and the crisis management measures made in response to it? We used methods of descriptive statistics, as well as cluster analysis and variance analysis to verify our hypotheses. In our study, we concluded that the crisis has made a significant impact on local government fiscal indicators, however, it had a different impact on the post-Soviet region, the Mediterranean region and the Scandinavian countries. The Rhine (public law) model has proved to be the most crisis-resistant. It has been proved that the specifics described by fiscal indicators do not fully correspond to the municipal system models under public law. At the end of our research, the characteristics of the Hungarian local governmental system following the municipal reform were presented.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"112-133"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880032","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}
引用次数: 4
About the Sustainable Good Governance 关于可持续善治
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/pfq_2020_1_9
L. Domokos, Bianka Parragh
{"title":"About the Sustainable Good Governance","authors":"L. Domokos, Bianka Parragh","doi":"10.35551/pfq_2020_1_9","DOIUrl":"https://doi.org/10.35551/pfq_2020_1_9","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"134-141"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880078","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}
引用次数: 1
Exploring the link between Public Investment and Long Run Economic Growth 探讨公共投资与长期经济增长的关系
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/pfq_2020_2_1
Amna Sohail Rawat, Lubna Khan
{"title":"Exploring the link between Public Investment and Long Run Economic Growth","authors":"Amna Sohail Rawat, Lubna Khan","doi":"10.35551/pfq_2020_2_1","DOIUrl":"https://doi.org/10.35551/pfq_2020_2_1","url":null,"abstract":"This paper attempts to investigate the effect of public investment on the economic growth of Pakistan using an annual data series from the period of 1973-2015. An autoregressive distributed lag (ARDL) model is used to estimate the relationship between variables. Moreover, causality analysis and variance decomposition analysis have also been applied. The result of ARDL bound testing confirms the long run association between public investment and economic growth in Pakistan. In addition, the long run and short run estimations reveal that a large amount of public investment reduces the economic growth. However, the larger share of private investment enhances the economic growth. Conversely, an increase in the labor force of Pakistan will decrease the economic growth in the long run. The study evidence presents important policy implications for the government and policy makers to increase economic growth.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"151-167"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880115","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}
引用次数: 0
Strengthening the Small and Medium Enterprise Sector by Switching to Bills and Notes 通过使用票据加强中小企业部门
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/pfq_2020_3_6
Z. Szalay, L. Vértesy, Zsuzsanna Novák
{"title":"Strengthening the Small and Medium Enterprise Sector by Switching to Bills and Notes","authors":"Z. Szalay, L. Vértesy, Zsuzsanna Novák","doi":"10.35551/pfq_2020_3_6","DOIUrl":"https://doi.org/10.35551/pfq_2020_3_6","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"411-429"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880510","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}
引用次数: 0
Sustainability of the Pension System, Risks and Opportunities 养老金制度的可持续性，风险与机遇
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/PFQ_2020_S_2_3
A. Peter, Erzsébet Németh, Bálint Tamás Vargha
{"title":"Sustainability of the Pension System, Risks and Opportunities","authors":"A. Peter, Erzsébet Németh, Bálint Tamás Vargha","doi":"10.35551/PFQ_2020_S_2_3","DOIUrl":"https://doi.org/10.35551/PFQ_2020_S_2_3","url":null,"abstract":"All other things being equal by 2060 out of 10 of the working age population 6 pensioners will be accounted for. This does constitute a risk for the sustainability of pensions. Our study has analysed the most recent data on demographics, economy, employment, and its underlying factors, as well as the expected development of the figures of the pension fund. Our findings point to that the shrinking of the population of women of childbearing age will result in a constant decrease of birth rates even by a modest increase in fertility rates. Therefore, family policy measures - being indispensable - are of their own insufficient to mitigate the economic and pension risks. Due to its conjunctural nature economic growth can only temporarily mitigate the risks. On the other hand, the extension of the labour market activity of elderly people can set back the increase in pension costs with well predictable efficiency. Means to this end can include promoting activity at old ages, raising retirement ages, preserving physical and mental well-being and employability, as well as spreading the culture of self-reliance.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"57-85"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880854","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}
引用次数: 1
The Coronavirus Crisis, Sustainable Development and the Incentive State Model 冠状病毒危机、可持续发展与激励型国家模式
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/PFQ_2020_S_2_4
G. Báger, Bianka Parragh
{"title":"The Coronavirus Crisis, Sustainable Development and the Incentive State Model","authors":"G. Báger, Bianka Parragh","doi":"10.35551/PFQ_2020_S_2_4","DOIUrl":"https://doi.org/10.35551/PFQ_2020_S_2_4","url":null,"abstract":"To combat the coronavirus crisis and to deal with the challenges of sustainable development state should be more active and more efficient than before This study presents the “philosophy”, directions, and first results of research aiming to define the new role of the state By examining the effects of the positive and negative synergies of financial and ethical incentives on market participants, we may contribute to define new objectives and to implement them efficiently Based on this approach and the related impact analysis, it can be stated that Hungary's crisis management proved to be the most effective in June 2020 and the third most effective in October in the European Union Another avenue of our research is to implement a complex, four-dimensional model supplemented by financial sustainability for analysing development, with a special focus on environmental sustainability and competitiveness In this model, especially in its dynamic version, economic development is determined by the global megatrends and the Hungarian policies supporting the fulfilment of UN Sustainable Development Goals © 2020 Public Finance Quarterly All rights reserved","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"86-115"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880891","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}
引用次数: 5
A mondanivaló lényege máshol van : Megjegyzések Simonovits András: Családi pótlék és gyermekszámmal növekvő nyugdíj: optimalitás és semlegesség című cikkéhez 这条信息的本质在其他地方：对András Simonovits的评论：家庭津贴和养老金随着孩子的增加而增加：乐观和中立
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/psz_2020_1_4
József Banyár
{"title":"A mondanivaló lényege máshol van : Megjegyzések Simonovits András: Családi pótlék és gyermekszámmal növekvő nyugdíj: optimalitás és semlegesség című cikkéhez","authors":"József Banyár","doi":"10.35551/psz_2020_1_4","DOIUrl":"https://doi.org/10.35551/psz_2020_1_4","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"42-50"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69884300","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}
引用次数: 0
Egyszerűsítési lehetőségek a visegrádi országok személyijövedelemadó-rendszereiben 维谢格拉德国家简化个人所得税制度的机会
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/psz_2020_4_6
Éva Szabóné Bonifert
{"title":"Egyszerűsítési lehetőségek a visegrádi országok személyijövedelemadó-rendszereiben","authors":"Éva Szabóné Bonifert","doi":"10.35551/psz_2020_4_6","DOIUrl":"https://doi.org/10.35551/psz_2020_4_6","url":null,"abstract":"Az adórendszer és az újraelosztás hatását befolyásoló számos tényező miatt nincs egyetlen helyes válasz arra a kérdésre, hogy a gazdaságpolitikai eszközök mely összetételét szükséges alkalmazni egy kívánt újraelosztási hatás eléréséhez. A dolgozat általános célja a jövedelemadó-rendszerek számszerűsíthető paraméterei kapcsán annak vizsgálata, hogy a méltányosság és igazságosság szempontjainak szem előtt tartása nem gyakorol-e túlzottan negatív hatást az adórendszerek egyszerűségére. A tanulmány néhány kelet-közép-európai ország személyijövedelemadó-rendszerének összetételére vonatkozó egyszerűsítési lehetőségeket vizsgálja, a rendszer adóterhelési görbéi lehetőség szerinti változatlansága mellett. Ehhez elméleti, egyszerűsített adómodellt állít fel, amelynek paramétereit számítógépes program segít meghatározni úgy, hogy a valós adórendszer görbéihez leginkább illeszkedő adóterhelési függvényt kapjunk. Az elemzés alapján megállapíthatjuk, hogy az elméleti rendszer - bizonyos esetekben megszorításokkal - jó közelítést ad a vizsgált országok adóterhelési görbéire. A választott rendkívül egyszerű modell azonban olyan valós rendszert tud jól közelíteni, melynek adóterhelési görbéiben nem mutatkoznak nagyobb töréspontok, illetve nem alkalmaznak a rendszert alapjaiban módosító adóztatási módszert (például a házastársak jövedelmének összevonásával történő adóztatást, vagyis splittinget). A gyakorlati példák segítenek annak megértésében, hogy egy adott ország bonyolultan felépített személyijövedelemadó-rendszere nem feltétlenül az egyetlen lehetséges megoldás az adott adóterhelési görbe eléréséhez, az adóterhelési függvény jó közelítéssel esetleg egyszerűbb alapelemekből felépítve is reprodukálható.","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"531-553"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69885000","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}
引用次数: 2
A tömeges migráció gazdasági hatásainak elemzése a német adatok tükrében 根据德国数据分析大规模移民的经济影响
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/psz_2020_1_5
Tibor Tatay, Katalin Bándi
{"title":"A tömeges migráció gazdasági hatásainak elemzése a német adatok tükrében","authors":"Tibor Tatay, Katalin Bándi","doi":"10.35551/psz_2020_1_5","DOIUrl":"https://doi.org/10.35551/psz_2020_1_5","url":null,"abstract":"","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"51-66"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69884354","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}
引用次数: 0
Sustainable Budget and the Sustainability Appearing in the Budget 可持续预算与预算中的可持续性
Public finance quarterly Pub Date : 2020-01-01 DOI: 10.35551/PFQ_2020_S_2_2
L. Domokos, G. Pulay
{"title":"Sustainable Budget and the Sustainability Appearing in the Budget","authors":"L. Domokos, G. Pulay","doi":"10.35551/PFQ_2020_S_2_2","DOIUrl":"https://doi.org/10.35551/PFQ_2020_S_2_2","url":null,"abstract":"Fiscal sustainability has become one of the most important requirements of fiscal policy over the past two to three decades. Hungary’s Fundamental Law stipulates that Hungary enforces the principle of sustainable budget management. In international practice, fiscal sustainability is often identified with preserving the solvency of the state and the sustainable financing of public debt. The risks related to the fulfilment of the constitutional requirement to reduce public indebtedness are also regularly assessed by the State Audit Office, for which it has developed its own risk analysis method. The authors of the article define fiscal sustainability as a series of budgets that provide coverage for the public goods needs of present generations while increasing the capacity and opportunity of future generations to meet their own future needs. Based on this, and building on the resolution of the National Assembly and international good practices, they present how the coverage of Sustainable Development Goals can be integrated into the respective budgets in a transparent and accountable","PeriodicalId":85366,"journal":{"name":"Public finance quarterly","volume":"65 1","pages":"25-56"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69880763","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}
引用次数: 0
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