Modernizing Local Governance in a Transitional Nation: Evaluating the Hungarian Experience
In: Public management review, Band 4, Heft 3, S. 367-386
ISSN: 1471-9045
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In: Public management review, Band 4, Heft 3, S. 367-386
ISSN: 1471-9045
In: Public management review, Band 4, Heft 3, S. 367-386
ISSN: 1471-9037
In: Environment and planning. C, Government and policy, Band 22, Heft 4, S. 495-521
ISSN: 1472-3425
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.
In: Environment & planning: international journal of urban and regional research. C, Government & policy, Band 22, Heft 4, S. 495-522
ISSN: 0263-774X