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2006 | 53 | 2 | 119-143
Article title

The structure of Hungarian public revenue and expenditure, 1991-2004

Title variants
Languages of publication
HU
Abstracts
EN
The article describes the structure of government revenues and expenditures in Hungary, using aggregate statistics for the years between 1991 and 2003. This leads to four important observations: (1) Taxes on capital are relatively low, which may be justified in the short run by the need to encourage investment and hence accelerate the convergence to EU income levels. (2) The structure of revenues approaches the European Union's average in most dimensions. The exception to this is the distribution of taxes on capital and labour: taxes on capital are lower, while taxes and social-security contributions levied on labour are much higher than in most EU member-states, which is likely to create an incentive for unregistered employment. (3) The levels of expenditures and of public consumption are high, which may slow economic growth. Finally (4), the combined redistributive effects of revenues and expenditures seem to favour middle or high-income groups (as compared to low-income groups) more than in other EU countries.
Year
Volume
53
Issue
2
Pages
119-143
Physical description
Document type
ARTICLE
Contributors
author
author
author
author
  • D. Benedek, no address given, contact the journal editor
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
07HUAAAA02986079
YADDA identifier
bwmeta1.element.20f79a07-c5ed-36d4-ae68-465bd9f10339
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