Sustainability and Control Issues of the Financial Management of Local Governments – Through Hungary’s Example

BURRET, H. T. – FELD, L. P. 2018. Vertical effects of fiscal rules: the Swiss experience. In International Tax and Public Finance, vol. 25, 2018, no. 3, pp. 673–721. doi: https://doi.org/10.1007/s10797-017-9467-y10.1007/s10797-017-9467-yOpen DOISearch in Google Scholar

BRYSON, P. J. 2016. User Fees in Local Finance: Performance and Potential in the Czech Republic and Slovakia. In P. J. Bryson (Ed.), The Economics of Centralism and Local Autonomy. Fiscal Decentralization in the Czech and Slovak Republics. New York : Palgrave Macmillan, 2016, pp. 95–114. doi: https://doi.org/10.1057/978023011201810.1057/9780230112018Open DOISearch in Google Scholar

BRYSON, P. J. – CORNIA, G. C. 2000. Fiscal decentralisation in economic transformation: the Czech and Slovak cases. In Europe-Asia Studies, vol. 52, 2000, no. 3, pp. 507–522. doi: https://doi.org/10.1080/71366306410.1080/713663064Open DOISearch in Google Scholar

CSŰRÖS, G. 2014. Changes in Hungarian local government system. In Bódi, F. – Fábián, G. – Fónai, M. – Kurkinen, J. – Lawson, T.R. – Pietiläinen, H. (Eds.). Access to services in rural areas: A comparison of Finland and Hungary. Bremen : Europaeischer Hochschulverlag, 2014, pp. 71–88.Search in Google Scholar

DAFFLON, B. 2010. Local Debt: from Budget Responsibility to Fiscal Discipline. In IEB 6^th Symposium on Fiscal Federalism, Barcelona, June 14–15. Retrieved from http://commonweb.unifr.ch/EcoDean/Pub/telecharg/wp/417.pdfSearch in Google Scholar

DAVEY, K. – PETERI, G. 1998. Local Government Finances: Options for Reform. Nagykovacsi : Local Government Know-How Programme, 1998.Search in Google Scholar

DUVE, T. – DRESCHSLER, W. 2011. Insolvent local government: German approach prevention. In Central European Public Administration Review, vol. 9, 2011, no. 2, pp. 7–36. Retrieved from http://uprava.fu.uni-lj.si/index.php/CEPAR/article/view/17410.17573/cepar.v9i2.174Search in Google Scholar

FÁBIÁN, A. 2017. Local self-government in Hungary: The impact of crisis. In Nunes, S.C. – Buček, J. (Eds.). Local government and urban governance in Europe. Cham : Springer International Publishing, 2017, (pp. 71–87). doi: https://doi.org/10.1007/978-3-319-43979-210.1007/978-3-319-43979-2Open DOISearch in Google Scholar

FOREMNY, D. 2014. Sub-national deficits in European countries: The impact of fiscal rules and tax autonomy. In European Journal of Political Economy, vol. 34, 2014, pp. 86–110. doi: https://doi.org/10.1016/j.ejpoleco.2014.01.00310.1016/j.ejpoleco.2014.01.003Open DOISearch in Google Scholar

HABÁNIK, J. – KORDOŠ, M. – HOŠTÁK, P. 2016. Competitiveness of Slovak economy and regional development policies. In Journal of International Studies, vol. 9, 2016, no. 1, pp. 144–155. doi: https://doi.org/10.14254/2071-8330.2016/9-1/1010.14254/2071-8330.2016/9-1/10Search in Google Scholar

HEIJDRA, B. J. – MEIJDAM, L. 2002. Public investment and intergenerational distribution. In Journal of Economic Dynamics and Control, vol. 26, 2002, no. 5, pp. 707–735. doi: https://doi.org/10.1016/S0165-1889(00)00074-910.1016/S0165-1889(00)00074-9Open DOISearch in Google Scholar

KECSKÉS, A. 2016. The European system of responsible corporate governance. In Európai Jog (European Law), vol. 16, 2016, no. 3, pp. 28–38. Retrieved from http://real.mtak.hu/id/eprint/40411 (in Hungarian)Search in Google Scholar

KECSŐ, G. 2016. Financial legal status of local governments: Models of legal institutions that determine status are on the revenue side. England – USA – Hungary. Budapest : ELTE Eötvös Kiadó, 2016. Retrieved from http://eotvospontok.hu/a-helyionkormanyzatok-penzugyi-jogi-jogallasa (in Hungarian)Search in Google Scholar

LENTNER, Cs. 2014. The Debt Consolidation of Hungarian Local Governments. In Public Finance Quarterly, 2014, no. 3, pp. 310–325. Retrieved from https://www.asz.hu/storage/files/files/public-finance-quarterly-articles/2014/a_lentnercs_2014_3.pdfSearch in Google Scholar

LEVAGGI, R. – ZANOLA, R. 2003. Flypaper effect and sluggishness: Evidence from regional health expenditure in Italy. In International Tax and Public Finance, vol. 10, 2003, no. 5, pp. 535–547. doi: https://doi.org/10.1023/A:102611822290110.1023/A:1026118222901Search in Google Scholar

MONACELLI, D. – PAZIENZA, M. G. – RAPALLINI, C. 2016. Municipality budget rules and debt: Is the Italian regulation effective? In Public Budgeting and Finance, vol. 36, 2016, no. 3, pp. 114–140. doi: https://doi.org/10.1111/pbaf.1209410.1111/pbaf.12094Open DOISearch in Google Scholar

MUSGRAVE, R. A. 1959. The Theory of Public Finance. New York : McGrow-Hill, 1959.Search in Google Scholar

NIŽŇANSKÝ, V. – CIBÁKOVÁ, V. – HAMALOVÁ, J. 2014. The third stage of decentralization of public administration in Slovakia. Bratislav a: Wolters Kluwer, 2014. Retrieved from https://www.wolterskluwer.sk/sk/tretia-etapa-decentralizacie-verejnej-spravy-naslovensku.p1906.html (in Slovak)Search in Google Scholar

OTRUSINOVÁ, M. 2016. Public sector accounting in the Czech Republic and Slovakia. In Administratie si Management Public, 2016, no. 27, pp. 30–45. Retrieved from http://www.ramp.ase.ro/en/_data/files/articole/2016/27-02.pdfSearch in Google Scholar

ROSTA, M. 2012. Correlation Between New Public Management and Zoltán Magyary’s Public Administration Development Programme. In Polgári Szemle (Civic Review), 2012, no. 8, pp. 3–6. Retrieved from https://polgariszemle.hu/archivum/114-2012-december-8-evfolyam-3-6-szam/szemelvenyek-az-allam-es-kozigazgatas-tudomanybol/496-az-uj-koezszolgalati-menedzsment-es-a-magyary-zoltan-koezigazgatas-fejlesztesi-program-viszonyarol (in Hungarian)Search in Google Scholar

TER-MINASSIAN, T. – CRAIGH, J. 1997. Control of subnational government borrowing. In Ter-Minassian, T. (Eds.). Fiscal Federalism in Theory and Practice. Washington : International Monetary Fund, 1997, pp. 156–172.Search in Google Scholar

TORMA, A. 2011. On the European Administrative Space – from a Hungarian perspective. In Miskolci Jogi Szemle (Miskolc Law Review), 2011, 6 (special issue), pp. 196–210. Retrieved from http://midra.uni-miskolc.hu/document/12688/4763.pdf (in Hungarian)Search in Google Scholar

URYSZEK, T. 2015. Sustainable public finance – illusion or reality? Evidence from old EU member states. In Journal of International Studies, vol. 8, 2015, no. 1, pp. 22–30. doi: https://doi.org/10.14254/2071-8330.2015/8-1/210.14254/2071-8330.2015/8-1/2Search in Google Scholar

VAN ROMPUY, P. 2016. Sub-national tax autonomy and deficits: Empirical results for 27 OECD countries. In Regional Studies, vol. 50, 2016, no. 7, pp. 1248–1259. doi: https://doi.org/10.1080/00343404.2015.100793710.1080/00343404.2015.1007937Open DOISearch in Google Scholar

ZÉMAN, Z. 2017. The risk-mitigating role of financial controlling at local government entities. In Public Finance Quarterly, 2017, no. 3, pp. 294–310. Retrieved from https://www.penzugyiszemle.hu/pfq/upload/pdf/penzugyi_szemle_angol/volume_62_2017_3/zeman_2017_3a.pdfSearch in Google Scholar

ZÉMAN, Z. – TÓTH, A. 2015. Performance evaluation of local governments and utilities companies. In Lentner, Cs. (Eds.). Tax Finance and Public Finance: Public Finance II. Budapest : NKE Szolgáltató Kft, 2015, pp. 829–853. Retrieved from https://www.researchgate.net/publication/312490088_Adozasi_Penzugytan_es_Allamhaztartasi_Gazdalkodas (in Hungarian)Search in Google Scholar