The Resource OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary, Organisation for Economic Co-operation and Development, (electronic resource)

OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary, Organisation for Economic Co-operation and Development, (electronic resource)

Label
OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary
Title
OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper
Creator
Contributor
Contributor
Subject
Language
  • eng
  • eng
Summary
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Language note
English
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
Organisation for Economic Co-operation and Development
http://library.link/vocab/subjectName
  • Taxation
  • Hungary
Label
OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary, Organisation for Economic Co-operation and Development, (electronic resource)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
OECD TAX POLICY STUDIES NO. 7B - OECD FISCAL DESIGN SURVEY BACKGROUND PAPER
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
GENERAL INTRODUCTION TO THE SURVEY -- 1. EXECUTIVE SUMMARY -- 1.1 Main features of local finance and intergovernmental relations -- 1.2 Major empirical findings -- 1.3 Major problems in the fiscal design -- 1.4 Status of policy reform considerations -- 2. THE TECHNICAL FRAMEWORK – CLASSIFICATION OF LEVELS OF GOVERNMENT AND ECONOMIC TRANSACTIONS -- 2.1 Local governmental structure: scope of responsibility and power -- 2.1.1 Major mandatory responsibilities of municipal governments -- 2.1.2 The responsibilities of county governments -- 2.1.3 The duties of the Municipal Government of Budapest -- 3. GOVERNMENT FINANCE STATISTICS ON SUB-NATIONAL GOVERNMENTS -- 3.1 Sub-national revenue -- 3.1.1 Tax revenue -- 3.1.2 Non-tax revenue -- 3.1.3 Inter-government financial relations - Grants -- 3.2 Sub-national expenditure -- 4. EVALUATIONS ON SUB-NATIONAL AUTONOMY AND NATIONAL FISCAL CONSTRAINTS -- 4.1 General presentations of the sub-national government system: Summary on government finance reform  Policies -- 4.1.1 Legislative framework of local governments -- 4.1.2 The assets of local governments -- 4.1.3 Relationship between local governments and the state -- 4.1.4 Experience related to the system of the scope of duties and responsibilities -- 4.1.5 Reforms implemented recently and those still to be carried out -- 4.2 Local discretion - tax administration and relation to central government -- 4.3 National regulation of the framework for non-tax revenues -- 4.4 National policies on design of grants systems -- 4.5 National control on borrowing -- 4.6 Local discretion – expenditure -- 4.6.1 Public education -- 4.6.2 The system of social/welfare benefits and services -- 4.6.3 Health care -- 4.7 General budget co-operation with central government
Extent
1 online resource (74 p.)
File format
multiple file formats
Form of item
online
Isbn
9789264034822
Media category
computer
Media type code
c
Other control number
10.1787/9789264034822-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264034822-en
  • (SSID)ssj0000505027
  • (PQKBManifestationID)11321451
  • (PQKBTitleCode)TC0000505027
  • (PQKBWorkID)10484293
  • (PQKB)10273708
  • (EXLCZ)99111093035789204
Label
OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary, Organisation for Economic Co-operation and Development, (electronic resource)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
OECD TAX POLICY STUDIES NO. 7B - OECD FISCAL DESIGN SURVEY BACKGROUND PAPER
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
GENERAL INTRODUCTION TO THE SURVEY -- 1. EXECUTIVE SUMMARY -- 1.1 Main features of local finance and intergovernmental relations -- 1.2 Major empirical findings -- 1.3 Major problems in the fiscal design -- 1.4 Status of policy reform considerations -- 2. THE TECHNICAL FRAMEWORK – CLASSIFICATION OF LEVELS OF GOVERNMENT AND ECONOMIC TRANSACTIONS -- 2.1 Local governmental structure: scope of responsibility and power -- 2.1.1 Major mandatory responsibilities of municipal governments -- 2.1.2 The responsibilities of county governments -- 2.1.3 The duties of the Municipal Government of Budapest -- 3. GOVERNMENT FINANCE STATISTICS ON SUB-NATIONAL GOVERNMENTS -- 3.1 Sub-national revenue -- 3.1.1 Tax revenue -- 3.1.2 Non-tax revenue -- 3.1.3 Inter-government financial relations - Grants -- 3.2 Sub-national expenditure -- 4. EVALUATIONS ON SUB-NATIONAL AUTONOMY AND NATIONAL FISCAL CONSTRAINTS -- 4.1 General presentations of the sub-national government system: Summary on government finance reform  Policies -- 4.1.1 Legislative framework of local governments -- 4.1.2 The assets of local governments -- 4.1.3 Relationship between local governments and the state -- 4.1.4 Experience related to the system of the scope of duties and responsibilities -- 4.1.5 Reforms implemented recently and those still to be carried out -- 4.2 Local discretion - tax administration and relation to central government -- 4.3 National regulation of the framework for non-tax revenues -- 4.4 National policies on design of grants systems -- 4.5 National control on borrowing -- 4.6 Local discretion – expenditure -- 4.6.1 Public education -- 4.6.2 The system of social/welfare benefits and services -- 4.6.3 Health care -- 4.7 General budget co-operation with central government
Extent
1 online resource (74 p.)
File format
multiple file formats
Form of item
online
Isbn
9789264034822
Media category
computer
Media type code
c
Other control number
10.1787/9789264034822-en
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264034822-en
  • (SSID)ssj0000505027
  • (PQKBManifestationID)11321451
  • (PQKBTitleCode)TC0000505027
  • (PQKBWorkID)10484293
  • (PQKB)10273708
  • (EXLCZ)99111093035789204

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