IDEAS home Printed from https://ideas.repec.org/a/ksa/szemle/820.html
   My bibliography  Save this article

A magyar államháztartási bevételek és kiadások szerkezete 1991-2004 között
[The structure of Hungarian public revenue and expenditure, 1991-2004]

Author

Listed:
  • Scharle, Ágota
  • Szabó, Miklós
  • Lelkes, Orsolya
  • Benedek, Dóra

Abstract

A tanulmány a magyar államháztartás kiadási és bevételi oldalának szerkezetét vizsgálja, egyszerű statisztikai eszközökkel, az 1991 és 2004 közötti időszakban. Az Európai Unió tagországaival való összevetés, illetve elméleti megfontolások alapján négy sajátosságot emel ki: 1. a tőkét terhelő adók aránya relatíve alacsony, ennek fenntartását rövid távon a konvergencia elősegítése indokolhatja; 2. a bevételek arányai ösztönzési szempontból általában megfelelők, a munkát terhelő adók és járulékok magas szintje viszont jelentősen csökkentheti a legális munkavégzési hajlandóságot; 3. a kiadások szintje és ezen belül a közösségi fogyasztás aránya magas, ami fékezheti a növekedést; végül 4. a kiadások és az adóterhelés együttes újraelosztási hatása más országokhoz képest inkább a magas jövedelműeknek kedvez. Journal of Economic Literature (JEL) kód: H11, H50, H20.

Suggested Citation

  • Scharle, Ágota & Szabó, Miklós & Lelkes, Orsolya & Benedek, Dóra, 2006. "A magyar államháztartási bevételek és kiadások szerkezete 1991-2004 között [The structure of Hungarian public revenue and expenditure, 1991-2004]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 119-143.
  • Handle: RePEc:ksa:szemle:820
    as

    Download full text from publisher

    File URL: http://www.kszemle.hu/tartalom/letoltes.php?id=820
    Download Restriction: Registration and subscription. 3-month embargo period to non-subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Nijkamp, Peter & Poot, Jacques, 2004. "Meta-analysis of the effect of fiscal policies on long-run growth," European Journal of Political Economy, Elsevier, vol. 20(1), pages 91-124, March.
    2. Pete, Péter, 2001. "Elemzési keret egy leendő államháztartási reform alapelveihez [Analytical framework for deciding the underlying principles of future reform of the public-finance system]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 810-823.
    3. European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
    5. Valentinyi, Ákos, 2002. "Gazdasági növekedés, felzárkózás és költségvetési politika [Economic growth, catching up, and fiscal policy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 1-23.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ondrej Schneider & Jan Zapal, 2006. "Fiscal Policy in New EU Member States: Go East, Prudent Man!," Post-Communist Economies, Taylor & Francis Journals, vol. 18(2), pages 139-166.
    2. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    3. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
    4. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    6. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    7. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
    8. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    9. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    10. Laszlo J Kulcsar & Tamas Domokos, 2005. "The Post‐Socialist Growth Machine: The Case of Hungary," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 29(3), pages 550-563, September.
    11. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    12. repec:ces:ifodic:v:2:y:2004:i:3:p:14567754 is not listed on IDEAS
    13. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    14. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    15. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
    16. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
    17. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
    18. Nicoleta Mihaela Florea & Marcel Dracea & Radu Buziernescu, 2014. "Evolution of tax revenue in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 198-204, December.
    19. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    20. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    21. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ksa:szemle:820. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Odon Sok (email available below). General contact details of provider: http://www.kszemle.hu .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.