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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
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    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.
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    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

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