OECD Tax Policy Studies No. 7b - OECD Fiscal Design Survey Background Paper: Hungary [electronic resource] / Organisation for Economic Co-operation and Development
- Corporate Author:
- Organisation for Economic Co-operation and Development
- Paris : OECD Publishing, 2001.
- Physical Description:
- 74 p.
- Restrictions on Access:
- License restrictions may limit access.
- 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
- 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 Source OECD, www.SourceOECD.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa"
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