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Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic

100%
Bordás P.
Review of European and Comparative Law
|
2022
|
vol. 50
|
issue 3
181-199
EN
Local taxes account for a significant share of the revenue of Hungarian local governments. In the system developed after the transition to democracy in 1990, local governments were granted the right to set a tax on a closed list, which was supplemented in 2015 by a right to set a tax on an open list. In the case of traditional local taxes, the tax capacity of local government differs greatly, that generates a significant issue in the self-government system. In addition, we can see differences within local taxes, as the role of the business tax is much stronger than other taxes. Dealing with the different resource-generating capabilities that are essential to provide public tasks of the same quality is a systemic regulatory problem. With the introduction of the settlement tax in 2015, Hungarian self-government expected to be able to increase their own revenues and thus their financial independence. But it soon became apparent that in practice there were several regulatory obstacles to achieving this, so the hopes diminished. By now, it has also become clear that the settlement tax did not introduce a significant change in this area, even more, it has damaged the previous revenue structure. The measures adopted during the pandemic in the past year and a half required new regulatory solutions, that also affected the system of local taxes.
2
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The Impact of EU Liberalization Regulations on the Market Audiovisual Media Services Market

100%
Bordás P.
Studia Iuridica Lublinensia
|
2022
|
vol. 31
|
issue 2
71-83
PL
W ostatnich latach rynek usług audiowizualnych ulegał istotnym zmianom w porównaniu z początkową fazą liberalizacji. Oczywiście jeśli spojrzymy na dotychczasowe etapy dotyczące regulacji usług, również i ona uległa istotnym zmianom, ale ocena skuteczności liberalizacji może być inna. Wynika to po prostu z postępu technicznego, np. z pojawienia się usług internetowych oraz z tego, że na rynek weszły nowe rodzaje usług i podmiotów, których regulacja wymaga pod wieloma względami działania Unii Europejskiej. Po pierwsze, istota tego faktu polega na tym, że aby uzyskać konwergencję w dziedzinie mediów, rozszerzono teraz zakres regulacji w porównaniu do wczesnej fazy liberalizacji. Po drugie, więksi dostawcy usług spoza Europy konkurują obecnie o europejskich konsumentów, co stanowi wyzwanie zarówno z punktu widzenia regulacji, jak i interesów Unii. Po trzecie, należy wskazać, że Brexit, który miał miejsce w pierwszej połowie 2020 r., przeformułował mapę europejskiego rynku usług audiowizualnych i doprowadził do relokacji kilku usługodawców do państw członkowskich Unii. Aby zrozumieć wyżej wskazane zjawiska, w niniejszym opracowaniu przeprowadzono analizę liberalizacji małego wycinka europejskiego rynku telekomunikacyjnego.
EN
In the last years, the audiovisual media services market has changed significantly from its initial stage of liberalization. Of course, if we look at the steps as far as the regulation of services is concerned, it has also undergone significant changes, but the assessment of the effectiveness of liberalization may be different. This is simply because with the development of technology, such as the emergence of online services, various new sorts of services and players have entered the market, the regulation of which requires EU action in several respects. Firstly, the significance of this lies in the fact that, in order to achieve media convergence, the scope of regulation has now expanded compared to the early stage of liberalization. Secondly, large service providers outside of Europe are now competing for European consumers, that poses a challenge to both the regulation and the interests of the EU. Thirdly, it has to be mentioned that the Brexit, occurred in early 2020, re-arranged the map of the European audiovisual services market and relocated several service providers to an EU Member State. This study – in order to understand the phenomena outlined above – seeks to analyse the liberalization of a small slice of the European telecommunications market.
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