A helyi önkormányzatok által kivetett helyi adók vizsgálata Hajdú-Bihar vármegyében 1997 és 2023 között

Abstract

The aim of the study is to examine one of the most important elements of the economic
autonomy of local governments in Hajdú-Bihar County, local taxes, in the period 1997-
2023, with special attention to the practice of local tax imposition by municipalities. The
main findings of the study are summarised below. Similar to the national trends, the
number of municipalities imposing local taxes in Hajdú-Bihar County has increased in
recent decades, while the number of local taxes introduced has remained below the national
level in all years examined. Looking at the individual types of taxes in more detail (e.g. the
proportion of local authorities introducing them, the size of the tax rate), it can be observed
that the county rates were higher than the national average mainly for those types of taxes
that did not or only slightly burdened the population, which can be explained mainly by the
poorer financial situation of the county's population.
An analysis of the situation within the county clearly shows that the municipalities with a
smaller population, mainly in the eastern and southern parts of the county, are less active,
with the exception of the municipal tax on individuals, which is easy to levy and generally
represents a smaller tax burden.
Even after the lifting of the restrictions on local taxes in 2023, the situation has not changed
significantly, with Hajdú-Bihar county municipalities continuing to show a more moderate
activity.