A helyi adók szerepe az önkormányzatok gazdálkodásában

Abstract

It is difficult to compare the managements and budgets of cities with county rights because there are differences with regard to the number of people living in a given settlement, its economic situation and entrepreneurial environment. Aim of the treatise is, in one respect, to present the role of local taxes in the management of municipalities and, on the other hand, to examine the composition of budget revenues of two city municipalities (Debrecen and Nyíregyháza), highlighting the business and tourist taxes. Based on the data of financial statement, it can be stated that the local taxes play a decisive role in budgets of both city municipalities, these ones serve as an important source of funding in addition to the decreasing state aid.