A települési adók szabályozási környezete, gyakorlata és kihívásai: van-e jelentősége a települési adónak krízishelyzetekben vagy egyáltalán
The regulatory environment, practices and challenges of municipal taxes: Is the municipal tax are relevant in crisis situations or at all?

Summary/Abstract: Municipal taxes have a very limited importance in the local tax revenue structure of municipalities. The study presents the results of a research study on the county of Győr-Moson-Sopron and the medium- and long-term conclusions on the prospects of local government finance, which can be drawn with reasonable consideration. Several positive ideas and expectations have been expressed about the municipal tax as a local tax type since its institutionalisation in 2016, especially regarding its open list approach. However, the practical application of this type of tax and the fiscal significance of the revenues it generates present a more differentiated picture.

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