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Value-Based Property Taxation: Options for Hungary

Author

Listed:
  • Ã kos Szalai

    (Minicipal Branch, Centre for Public Affairs Studies, Budapest University of Economic Sciences and Public Administration, Budapest H-1092, Hungary)

  • Ã lmos T Tassonyi

    (Property Tax Policy Branch, Ontario Ministry of Finance, 10th Floor, 777 Bay Street, Toronto, Ontario M5G 2C8, Canada)

Abstract

Hungary is a small country with a very fragmented system of local government. Since 1990 the role of these governments has changed radically as has their level of responsibility. By contrast, the local taxation system still reflects the residue of the previous system. In the context of accession to the European Union, and decentralization initiatives being advocated by international agencies, there is a need to introduce different forms of local taxation. A value-based property tax would serve this purpose. Drawing upon North American experience, we analyze the issues involved in implementing such a system. The local capacity and the legislative parameters to make such a system work are also discussed.

Suggested Citation

  • Ã kos Szalai & Ã lmos T Tassonyi, 2004. "Value-Based Property Taxation: Options for Hungary," Environment and Planning C, , vol. 22(4), pages 495-521, August.
    • Handle: RePEc:sae:envirc:v:22:y:2004:i:4:p:495-521
    DOI: 10.1068/c0132
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    References listed on IDEAS

    as
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    4. Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 207-227, June.
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