A helyi adók jellemzői és a működtetett helyi adók négy külföldi jogrendszerben

Abstract

Local governments are the most basic expressions of our community life. The autonomy of locally elected bodies – among others – is highlighted by their decision-making competence.

The autonomy of local governments reflects the freedom of local communities. Gábor Kecső in his excellent paper published in two subsequent issues discusses one of the cornerstones of local government autonomy from an international perspective: the possibility to access funds.

The article is undoubtedly loosely related to individual fundamental rights; however, the importance of the topic and its thoroughly researched nature makes it recommendable for publishing.