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object(Publication)#763 (6) { ["_data"]=> array(28) { ["id"]=> int(6020) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2023-04-05" ["lastModified"]=> string(19) "2023-04-05 18:05:49" ["primaryContactId"]=> int(7374) ["sectionId"]=> int(17) ["seq"]=> int(1) ["submissionId"]=> int(5896) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(7147) "1. Bovis, Christopher H. (2012): Access to Justice and Remedies in Public Procurement. European Procurement & Public Private Partnership Law Review, 7(3), 195–202. Online: https://doi.org/10.21552/EPPPL/2012/3/147 2. Bureš, Stanislav (2017): Financial Control of Funds Co-Financed from the EU Budget: Possibilities of Considering New and More Favorable Legal Provisions. Annual Center Review, 10, 22–26. Online: https://doi.org/10.15290/acr.2017.10.05 3. Caranta, Roberto (2017): Remedies in EU Public Contract Law: The Proceduralisation of EU Public Procurement Legislation. Review of European Administrative Law, 8(1), 75–98. Online: https://doi.org/10.7590/187479815X14313382198331 4. Dimulescu, Valentina – Pop, Raluca – Doroftei, Irina Mădălina (2013): Risks of Corruption and the Management of EU Funds in Romania. Romanian Journal of Political Science, 13(1), 101–123. 5. European Commission (2017): Report from the Commission to the European Parliament and the Council on the Effectiveness of Directive 89/665/EEC and Directive 92/13/EEC, as Modified by Directive 2007/66/EC, Concerning Review Procedures in the Area of Public Procurement. Brussels, 24.1.2017 COM(2017) 28 final. 6. European Commission, Public Procurement Guidance for Practitioners on avoiding the most common errors in projects funded by the European Structural and Investment Funds. February 2018. 7. Lungeanu, Emil (2012): Audit of Public Procurements under Projects Financed from Structural Funds. Academy of Economic Studies. Economy Informatics, 12(1), 108–117. 8. Lupăncescu, Mihaela (2017): Management in the Use of Structural and Cohesion Funds and the Absorption of European Funds in Romania. Journal of Advanced Research in Management, 8(2), 120–125. 9. Nyikos, Györgyi – Soós, Gábor (2018): The Impact of the Public Procurement Control System on the Hungarian Public Administration. Central European Public Administration Review, 16(2), 133–156. Online: https://doi.org/10.17573/cepar.2018.2.07 10. Nyikos, Györgyi (2012): A közbeszerzés és a kohéziós politika viszonya és egymásra hatása a gyakorlatban. In Tátrai, Tünde (ed.): A közbeszerzés gyakorlata. Szakértők útmutatói ajánlatkérőknek és ajánlattevőknek. Budapest: Raabe Kiadó. 11. Nyikos, Györgyi – Kondor, Zsuzsanna (2019): The Hungarian Experiences with Handling Irregularities in the Use of EU Funds. NISPAcee Journal of Public Administration and Policy, 12(1), 113–134. Online: https://doi.org/10.2478/nispa-2019-0005 12. Nyikos, Györgyi ed. (2017): Kohéziós politika 2014–2020. Budapest: Dialóg Campus. 13. Nyikos, Györgyi – Kondor, Zsuzsanna – Pámer, Zoltán – Jatkauskas, Jonas – Bienias, Stanisław – Obuch, Martin (2020): Innovative Finance in the Health Sector. A Guide to EU and National Funding. Budapest: EIT Health InnoStars. 14. Panaitescu, Manuela – Cucu, Doina (2018): Public Procurement Management-Solutions to Minimize the Risk of Irregularities. EIRP Proceedings, 13, 383–391. 15. Pavlova, Miglena (2017): Public Procurement Ex-Ante Control–Nature and Development. Бизнес посоки, 22(1), 20–30. 16. Soós, Gábor (2019): A szabálytalanságok és pénzügyi korrekciók jogi háttere az uniós forrású közbeszerzésekben. Közbeszerzési Értesítő Plusz, 1(9), 46–54. 17. Soós, Gábor (2020): Institutional Conflicts in EU Funded Public Procurement. New Theories and Practices of Public Governance in the NISPAcee Region. The 2020 NISPAcee On-line Conference for PhD Students, Conference e-proceedings. 18. Šostar, Marko – Marukić, Ana (2017): Challenges of Public Procurement in EU Funded Projects. Journal of Contemporary Management Issues, 22(2), 99–113. Online: https://doi.org/10.30924/mjcmi/2017.22.2.99 19. Tátrai, Tünde – Vörösmarty, Gyöngyi (2020): Non-Compliance in Public Procurement – Comparative Study under EU Law. Transylvanian Review of Administrative Sciences, 61, 143–161. Online: https://doi.org/10.24193/tras.61E.8 20. Výrostová, Eva – Nyikos, Györgyi (2023): Administrative Capacity and EU Funds Management Systems Performance – the Cases of Hungary and Slovakia. Regional Studies, 1–15. Online: https://doi.org/10.1080/00343404.2022.2152434 21. Zaman, Gheorghe – Cristea, Anca (2011): EU Structural Funds Absorption in Romania: Obstacles and Issues. Romanian Journal of Economics, 32(1), 60–71. Case law 1. Ministre de l’Intérieur, de l’Outre-mer, des Collectivités territoriales et de l’Immigration v Chambre de commerce et d’industrie de l’Indre (C-465/10). ECLI:EU:C:2011:867 2. Wrocław — Miasto na prawach powiatu v Minister Infrastruktury i Rozwoju (C-406/14). ECLI:EU:C:2016:562 3. Judeţul Neamţ and Judeţul Bacău v Ministerul Dezvoltării Regionale şi Administraţiei Publice (C-260/14 and C-261/14). ECLI:EU:C:2016:360 4. Kingdom of Spain v European Commission (T-384/10). ECLI:EU:T:2013:277 5. PPAB Decision No. D.453/9/2019 Legislation 1. Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy 2. Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 3. Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 4. Council Directive 92/13/EEC of 25 February 1992 coordinating the laws, regulations and administrative provisions relating to the application of Community rules on the procurement procedures of entities operating in the water, energy, transport and telecommunications sectors 5. Council Directive 89/ 665/EEC of 21 December 1989 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts 6. Act CXLIII of 2015 on Public Procurement (Hungary) 7. Government Decree 256/2021 (V. 18.) on the Rules of the Use of Funds from Certain European Union Funds in the 2021–2027 Programming Period (Hungary)" ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(4) "2-19" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.1" ["abstract"]=> array(1) { ["en_US"]=> string(1098) "

In general, the legality of actions carried out during public procurement is decided by review bodies appointed at the national level. When the procurement involves EU funds, monitoring the legality of such procedures also involves a system of audits and other controls as part of the management and control of funds, involving specialised institutions. The interaction between the two systems is not regulated at the EU level and regulation by Member States is also incomplete in certain cases, leading to friction between the decisions of review bodies and auditors. This article explores in detail institutional competences in EU-funded public procurement and examines how the system of audits and other controls interacts with traditional review procedures at the EU and national level. These are presented both from the EU perspective and from the national perspective, using the Hungarian institutional system as an example. The article analyses the issues arising from overlapping institutional competences and proposes certain possible solutions to deal with these issues.

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object(Publication)#165 (6) { ["_data"]=> array(28) { ["id"]=> int(6235) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2023-04-05" ["lastModified"]=> string(19) "2023-04-05 18:05:49" ["primaryContactId"]=> int(7670) ["sectionId"]=> int(17) ["seq"]=> int(2) ["submissionId"]=> int(6111) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(6358) "1. Anderson, Janna – Rainie, Lee (2010): The Future of Social Relations. Pew Internet & American Life Research Center. Online: https://www.socialcapitalgateway.org/content/paper/anderson-j-rainie-l-2010-future-social-relations-pew-internet-american-liferesearch-c 2. Belényesi, Emese – Dobos, Ágota (2015): Közeledés vagy távolodás? Továbbképzési trendek a magyar közigazgatásban és az amerikai szövetségi közszolgálatban [Approaching or Moving Away? Trends of Further Training in Hungarian Public Administration and the American Civil Service]. Új Magyar Közigazgatás, 8(2), 32–44. 3. Biba, Sándor – Szabó, Szilvia (2015): A munkáltatói márka szerepe a közszolgálatban, különös tekintettel az Y–Z generációra [The Role of the Employer Brand in the Public Service with Special Regard to Generations Y and Z]. Munkaügyi Szemle, 59(6), 13–20. Online: https://www.munkaugyiszemle.hu/sites/default/files/elofizetes/02961506.pdf 4. Bokor, András (2007): Létezik-e itthon Y generáció? [Do We Have Generation Y in Hungary?] Vezetéstudomány, 38(2), 2–21. Online: https://doi.org/10.14267/VEZTUD.2007.02.01 5. Bossaert, Danielle (2018): The Use of Modern HRM Tools such as Competency Management in the EU Member States: Practices, Experiences, Successes and Implementation Challenges. Online: https://www.google.com/search?q=The+use+of+modern+HRM+tools+such+as+competency+management+in+the+EU+Member+States%3A+practices%2C+experiences%2C+successes+and+implementation+challenges.+&ie=utf-8&oe=utf-8&client=firefox-b-ab 6. Bresman, Henry (2015): What Millennials Want from Work, Charted Across the World. Harvard Business Review, 23 February 2015. 7. Bujdosóné Dani, Erzsébet (2012): Neumann kontra Gutenberg-galaxis? Különös tekintettel a generációs olvasási szokásokra [Neumann Contra Gutenberg Galaxies? With Special Regard to the Reading Habits of the Generations]. Könyv és Nevelés, 14(4), 48–59. 8. Dinas, Paul – Northrup, Lynn – Lynn, Janette (2010): The Complete Idiot’s Guide to Getting Government Jobs. London – New York: Alpha Books. 9. Dobos, Ágota (2012): Felnőttképzési módszerek és technikák az amerikai közszolgálatban – adaptációs esélyek. PhD értekezés [Adult Training Methods and Techniques in the American Civil Service – Chances of Adaptation. PhD dissertation]. Online: https://docplayer.hu/68403200-Dobos-agota-felnottkepzesi-modszerek-es-technikak-az-amerikai-kozszolgalatban-adaptacios-eselyek-phd-disszertacio-melleklet.html 10. Getha-Taylor, Heather (2010): Competency Management in the US Federal Government. Online: https://soc.kuleuven.be/io/onderzoek/project/files/hrm27-countryreport-us.pdf 11. Henczi, Lajos – Zöllei, Katalin (2007): Kompetenciamenedzsment [Competency Management]. Budapest: Perfekt Kiadó. 12. Howe, Neil – Strauss, William (1991): Generations. The History of America’s Future, 1584 to 2069. New York: William Morrow & Company. 13. Kis, Norbert – Klotz, Balázs (2020): A digitális oktatás új útjai a Nemzeti Közszolgálati Egyetemen [New Ways of Digital Education at the University of Public Service]. In Parragh, Bianka – Kis, Norbert (eds.): Az ösztönző állam válságkezelése I. A koronavírus-válság kezelésének első eredményei. Budapest: Ludovika Egyetemi Kiadó. 207–224. 14. Kis, Norbert – Klotz, Balázs (2022): A decentralizáció hatásai a kormánytisztviselők továbbképzésére [The Impact of Decentralisation on the Further Training of Public Servants in Hungary]. Pro Publico Bono – Public Administration, 10(2), 8–28. Online: https://doi.org/10.32575/ppb.2022.2.1 15. Magyary, Zoltán (1944): A hivatásos közszolgálat megoldatlan kérdései [The Unsolved Problems of the Professional Public Service]. Kolozsvár: Erdélyi-Múzeum Egyesület. 16. McFee, Thomas S. et al. (2003): Leadership for Leaders. Senior Executives and Middle Managers. Washington, D.C.: A Report by a Panel of the National Academy of Public Administration. 17. OPM (s. a.): Competencies. U.S. Office of Personnel Management. Online: https://www.opm.gov/policy-data-oversight/assessment-and-selection/competencies/ 18. Prensky, Marc (2001): Digital Natives, Digital Immigrants. Part 1. On the Horizon, 9(5), 1–6. Online: https://doi.org/10.1108/10748120110424816 19. Prievara, Tibor (2015): A 21. századi tanár [The 21st Century Teacher]. Budapest: Neteducatio Kft. 20. Scanlon, Lesley ed. (2011): “Becoming” a Professional. An Interdisciplinary Analysis of Professional Learning. Dordrecht: Springer. 21. Schäffer, Beáta (2015). A legifjabb titánok – Vezetőknek a Z generációs munkavállalókról [The Youngest Titans – For Leaders about Generation Z Employees]. Budapest: Boook Kiadó. 22. Szabó, Attila (2015): A generációs elmélet spiráldinamikai értelmezése [The Interpretation of the Generation Theory from the Perspective of Spiral Dynamics]. Online: http://blog.integralakademia.hu/a-generacios-elmelet-spiraldinamikai-ertelmezese/ 23. Szabó, Éva (2015): A digitalis szakadékon innen és túl. A tanárszerep változása a XXI. században [Before and Beyond the Digital Gap. The Changing Role of the Teacher in the 21st Century]. Online: https://www.eltereader.hu/en/kiadvanyok/digitalisnemzedekkonferencia-2015/ 24. Szabó, Szilvia (2013): A közszolgálati életpályamodell – Emberi erőforrás-áramlás a közszolgálatban [Career Model in the Public Service – Workforce Flow in the Public Service]. „Közszolgálati Humán Tükör 2013” résztanulmány. 25. Szabó, Szilvia (2016): Vezetői felelősség és eredményesség a közszolgálatban (kompetencia alapú megoldások). In Keczer, Gabriella – Gulyás, László (eds.): 6. Vezetéstudományi Konferencia. Szervezetek és vezetés Taylor után 105 évvel. Szeged: Egyesület Közép-Európa Kutatására. 26. Szabó, Szilvia – Szakács, Gábor (2015): Közszolgálati HR menedzsment [Public Service HR Management]. Budapest: Nemzeti Közszolgálati Egyetem. 27. Tari, Annamária (2011): Z generáció [Generation Z]. Budapest: Tericum Kiadó. 28. Viechnicki, Peter (2015): Understanding Millennials in Government. Debunking Myths about our Youngest Public Servants. Online: https://www2.deloitte.com/content/dam/Deloitte/pa/Documents/human-capital/201603_Pa_Millennials-in-govt.pdf" ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "20-41" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.2" ["abstract"]=> array(1) { ["en_US"]=> string(1242) "

This study aims to provide a theoretical analysis of the applicability of competency-based Human Resource Management (HRM) approaches in the civil service with a view to enhancing and embedding the development of HRM in national systems, such as in the Hungarian civil service, where, despite its growing popularity, it has not been adequately addressed so far. It is our intention to focus on several interrelated aspects of the issue, analysing its components and indicating directions for improvement. Exploring the reasons behind the lack of progress in this area, the study highlights aspects such as the misunderstandings resulting from the differences of interpretations of competency-based HRM, and of the practical implications of the measurability of competencies. It also presents the special features of practices employed in the United States, where the interpretation of competencies is based on the unified personality of the employee, who is ready to develop new competencies that meet the requirements of employers and the changing work environment. It seems important to bring the approaches of the training institutions into line with those of the public institutions, even if compromises are unavoidable.

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object(Publication)#147 (6) { ["_data"]=> array(28) { ["id"]=> int(6560) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2023-04-05" ["lastModified"]=> string(19) "2023-04-05 18:05:48" ["primaryContactId"]=> int(8088) ["sectionId"]=> int(17) ["seq"]=> int(3) ["submissionId"]=> int(6436) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(4691) "1. Bavarian Research Institute for Digital Transformation (2020). Online: https://www.bidt.digital/e-government-development-index-egdi-der-un-mitgliedstaaten-deutschlandrutscht-13-plaetze-auf-rang-25-ab/ 2. Büring, Andrea – Sans, Sabine (2021): E-Government: Deutschland hinkt bei digitalen Behördengängen hinterher. Euronews, 21 September 2021. Online: https://de.euronews.com/2021/09/21/e-government-noch-viel-spielraum-bei-digitalenbehordengangen 3. Commission of Experts for Research and Innovation (2022): Report on Research, Innovation and Technological Performance in Germany 2022. Online: https://www.e-fi.de/fileadmin/Assets/Gutachten/2022/EFI_Report_2022.pdf 4. Commission of Experts for Research and Innovation (2021): Report on Research, Innovation and Technological Performance in Germany 2021. Online: https://www.e-fi.de/fileadmin/Assets/Gutachten/2021/EFI_Report_2021.pdf 5. Commission of Experts for Research and Innovation (2018): Report on Research, Innovation and Technological Performance in Germany 2018. Online: https://www.e-fi.de/fileadmin/Assets/Gutachten/2018/EFI_Report_2018.pdf 6. Commission of Experts for Research and Innovation (2017): Report on Research, Innovation and Technological Performance in Germany 2017. Online: https://www.e-fi.de/fileadmin/Assets/Gutachten/2017/EFI_Report_2017.pdf 7. Dams, Jan – Kaiser, Tobias (2017): Wie Deutschland die digitale Zukunft verpennt. Welt, 24 July 2017. Online: https://www.welt.de/wirtschaft/plus166947647/Wie-Deutschlanddie-digitale-Zukunft-verpennt.html 8. European Commission (2022a): eGovernment Benchmark 2022. Synchronising Digital Governments. Brussels, July 2022. Online: https://doi.org/10.2759/488218 9. European Commission (2022b): eGovernment Benchmark 2022. Country Factsheets. Brussels, July 2022. Online: https://ec.europa.eu/newsroom/dae/redirection/document/88733 ; DOI: https://doi.org/10.2759/721646 10. European Commission (2022c): eGovernment Benchmark 2022. Background Reports. Brussels, July 2022. Online: https://doi.org/10.2759/204448 11. European Commission (2022d): Digital Economy and Society Index (DESI) 2022. Thematic Chapters. Online: https://ec.europa.eu/newsroom/dae/redirection/document/88764 12. European Commission (2022e): Digital Economy and Society Index (DESI) 2022. Germany. Online: https://ec.europa.eu/newsroom/dae/redirection/document/88702 13. Fassrainer, Werner – Müller-Török, Robert (2013): Rang, Ranking und Wert – eine kritische Betrachtung aus Sicht von Philosophie und Ökonomie. Tagungsband des 16. Internationalen Rechtsinformatik Symposions – IRIS 2013. Salzburg, 21–23 February 2013. 14. Federal Ministry for Digital Affairs and Transport (s. a.): Digitalstrategie – Gemeinsam digitale Werte schöpfen. Online: https://digitalstrategie-deutschland.de/static/1a7bee26afd1570d3f0e5950b215abac/220830_Digitalstrategie_fin-barrierefrei.pdf 15. Free State of Bavaria (2011): Verordnung über den fachlichen Schwerpunkt nichttechnischer Verwaltungsdienst in der Fachlaufbahn Verwaltung und Finanzen (Fachverordnung nichttechnischer Verwaltungsdienst – FachV-nVD) Vom 25. Oktober 2011 (GVBl. S. 553) BayRS 2038-3-1-7-I (§§ 1–63). Online: https://www.gesetze-bayern.de/Content/Document/BayFachVnVD 16. Gottbehüt, Cornelia (2021): „Wir warten seit Jahren auf den Tschakka-Moment.” EY Deutschland, 19 October 2021. Online: https://www.ey.com/de_de/government-publicsector/luft-nach-oben-ergebnisse-des-e-government-monitors 17. IWD (2022): E-Government in Deutschland im Schneckentempo. IWD, 01 August 2022. Online: https://www.iwd.de/artikel/e-government-im-schneckentempo-554029/ 18. Jahns, Sophia (2022): Lange Wartezeiten beim Bürgeramt: „Mehr als eine Zumutung”. Schwäbisches Tagblatt, 25 May 2022. Online: https://www.tagblatt.de/Nachrichten/Lange-Wartezeiten-beim-Buergeramt-Mehr-als-eine-Zumutung-547436.html 19. Landeshauptstadt Stuttgart (2022): OB Nopper setzt „Taskforce Bürgerbüros” ein. Landeshauptstadt Stuttgart, 08 August 2022. Online: https://www.stuttgart.de/service/aktuelle-meldungen/august/ob-nopper-setzt-taskforce-buergerbueros-ein.php 20. SWR (2022): Schlangen vor Stuttgarter Bürgerbüros: Stadt setzt Taskforce ein. SWR, 10 August 2022. Online: https://www.swr.de/swraktuell/baden-wuerttemberg/stuttgart/ueberforderte-behoerden-stuttgart-100.html 21. United Nations (2020): E-Government Survey 2020. Digital Government in the Decade of Action for Sustainable Development. New York: United Nations Department of Economic and Social Affairs. 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e-Government in Germany is usually not ranked top of the class in Europe. Rankings, such as the EU eGovernment Benchmark 2022, UN E-Government Development Index and others show that Germany is rather poorly ranked among the developed nations of the world. The authors assume that there is a correlation between the quality of Public Sector Education regarding digital competences and the quality of e-Government the so digitally educated civil servants can deliver. Civil servants in Germany usually graduate from one of the approximately 20 main universities of public administration; hence, an overview of the digital competences taught there is the core of this article. The main result is that both the quantity and the quality of digital competences taught need to be improved and, in the worst case depend on the university chosen, even zero digital competences are taught to the future civil servants.

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object(Publication)#82 (6) { ["_data"]=> array(28) { ["id"]=> int(6518) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2023-04-05" ["lastModified"]=> string(19) "2023-04-05 18:05:48" ["primaryContactId"]=> int(8033) ["sectionId"]=> int(17) ["seq"]=> int(4) ["submissionId"]=> int(6394) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(4195) "1. Bunn, Daniel – Asen, Elke (2022): International Tax Competitiveness Index 2021. Washington, D.C.: Tax Foundation. 2. Csath, Magdolna (2019): Middle-Income Trap or Development Trap and its Budgetary Effects. Public Finance Quarterly, 64(1), 30–50. 3. Czeczeli, Vivien – Kolozsi, Pál Péter – Kutasi, Gábor – Marton, Ádám (2021): Short-Term Impact of Covid-19 in the Clusters of EU Market Economies. In Lovrinović, Ivan – Vidaković, Neven (eds.): Macroeconomic Responses to the Covid-19 Pandemic. Policies from Southeast Europe. Cham: Palgrave Macmillan. 53–84. Online: https://doi.org/10.1007/978-3-030-75444-0_3 4. Dobos, Piroska – Takácsné György, Katalin (2020): Az adózók magatartását vizsgáló elméleti modellek ellentmondásai [Contradictions of the Theoretical Models Examining the Taxpayer’s Behaviour]. Pro Publico Bono – Public Administration, 8(4), 36–49. Online: https://doi.org/10.32575/ppb.2020.4.4 5. Deli, Gergely – Kemény, Gábor – Tóth, József (2020): Bevezetés a jog viselkedési közgazdaságtani elemzésébe [Introduction to Behavioural Economics of Law]. Budapest: Alapjogokért Központ. 6. Fellegi, Miklós – Burján, Ákos – Galántainé Máté, Zsuzsanna – Kovácsné Sipos, Ágnes (2022): Adóismeretek [Taxation]. Budapest: Saldo. 7. Friedman, Milton (1980): Free to Choose. A Personal Statement. New York: Harcourt Brace. 8. Halmai, Péter (2021): Resilience in Focus. Certain Mechanisms of the Deepening of the Economic and Monetary Union. Public Finance Quarterly, 66(1), 7–31. Online: https://doi.org/10.35551/PFQ_2021_1_1 9. Hutkai, Zsuzsanna – Jobbágy, Zoltán – Kis, Norbert – Mészáros, Bence – Téglási, András (2019): Biztonság és bizalom a kormányzatban [Security and Trust in the Government]. In Kaiser, Tamás (ed.): A jó állam mérhetősége III. Budapest: Dialóg Campus. 9–29. 10. Keynes, John (1936): The General Theory of Employment, Interest and Money. Macmillan Cambridge University Press for the Royal Economic Society. 11. Kézdi, Árpád – Nyikos, Györgyi – Kokas, Barbara – Csányi, Réka (2018): Államháztartás [State Management]. Budapest: Dialóg Campus. 12. Kis, Norbert (2019): A kormányzás értéktani kérdései [Values in Governance]. In Kaiser, Tamás (ed.): A modern kormányzás koncepcionális és közpolitikai keretei. Hazai és nemzetközi dimenziók [Conceptual and Public Policy Frameworks of Modern Governance. Domestic and International Dimensions]. Budapest: Dialóg Campus. 209–223. 13. Kis, Norbert (2018): The Role and Impact of Trust on the Operation and Sustainability of the State. Public Finance Quarterly, 63(3), 299–311. 14. Mill, John Stuart (2015): Principles of Political Economy. Some Good Press Kindle Edition. 15. Musgrave, Peggy B. – Musgrave, Richard A. (1989): Public Finance in Theory and Practice. New York: McGraw-Hill. 16. Nagy, László (2017): Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow. International Comparison Within the CEE Region. Public Finance Quarterly, 62(1), 21–36. 17. Nyikos, Györgyi – Laposa, Tamás – Béres, Attila (2020): Micro-Economic Effects of Public Funds on Enterprises in Hungary. Regional Studies, Regional Science, 7(1), 346–361. Online: https://doi.org/10.1080/21681376.2020.1805351 18. Ricardo, David (2001) [1817]: On the Principles of Political Economy and Taxation. Kitchener: Batoche Books. 19. Smith, Adam (2007) [1776]: An Inquiry into the Nature and Causes of the Wealth of Nations. Edited by Sálvio Marcelo Soares. Meta Libri Digital. 20. Stiglitz, E. Joseph (2000): Economics of the Public Sector. New York: W.W. Norton & Company. 21. Varga, József (2017): Reducing the Tax Burden and Whitening the Economy in Hungary after 2010. Public Finance Quarterly, 62(1), 7–21. Legal references 1. Council Directive 2006/112/EC of 28 November 2006 2. Act LII of 2018 on Social Contribution Tax 3. Act CXLVII of 2012 on the Itemized Tax of Low-Tax Enterprises and the Small Business Tax 4. Act CXXVII of 2007 on General Sales Tax 5. Act LXXXI of 1996 on Corporate Tax and Dividend Tax 6. Act CXVII of 1995 on Personal Income Tax" ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "56-77" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.4" ["abstract"]=> array(2) { ["en_US"]=> string(1195) "

A composite indicator of tax competitiveness will be presented, which ranks Hungary among the moderately competitive OECD countries. It is compiled in such a way that corporate taxation and labour taxes pull the average upwards, and that an additional competitive advantage is the taxation of cross-border transactions. On the other hand, the significant tax administration burden, which worsens the value of the composite indicator, can be considered as a disadvantage. Hungary is in the worst position in terms of tax rates for consumption taxes. Overall, our tax competitiveness has improved by about 8 ranks from 2014 to 2021. We found that the Hungarian tax system is mostly characterised by a monetarist approach, but it also widely applies tax incentives, which is a characteristic of the Keynesian school. The evolution of tax revenues shows that sales taxes represent a significant share. Another feature of the Hungarian tax system is the significant reduction in taxes on labour, which is offset by increases in the personal income tax (PIT), which rises in line with income (solvent demand), and by increases in sales taxes resulting from the growth in consumption.

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Bemutatásra kerül egy az adóversenyképességet mérő kompozit mutató, amely alapján Magyarország az OECD országok körében a közepesen versenyképes országok közé tartozik. Ez úgy tevődik össze, hogy a vállalati adózás és a munkát terhelő adók felfelé húzzák az átlagot, sőt, további versenyelőnyünk a határon átnyúló ügyletek adóztatása. Ugyanakkor hátránynak tekinthető a jelentős adóadminisztrációs teher, amely rontja a kompozit mutató értékét.   Magyarország helyzete – az adómértéket tekintve - a fogyasztási adók vonatkozásában a legrosszabb. Összességében értékelve: az adóversenyképességünk 2014-ről 2021-re mintegy 8 pozíciót javult. Megállapítottuk, hogy a magyar adórendszerre jobbára a monetarista felfogás jellemző, de széles körben alkalmazza az adókedvezményeket is, ami viszont a keynesi iskola jellemzője.  Az adóbevételek alakulásában jól láttható, hogy a forgalmi adók jelentős arányt képviselnek. A magyar adórendszer további jellemzője, hogy jelentősen csökkentek a munkát terhelő adók, amelyet egyrészt a jövedelemtömeggel (fizetőképes kereslettel) együtt emelkedő SZJA, másrészt a fogyasztás bővülésből adódó forgalom típusú adók növekményei kompenzálnak.


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EC Gobierno Autónomo Descentralizado Provincial de Santo Domingo de los Tsáchilas (GADPSDT) (2020): APP Puerto Seco Santo Domingo. Online: https://bit.ly/34R4EaA 7. EC Instituto Nacional de Estadísticas y Censo. Online: https://bit.ly/2Vlhjzr 8. EC Pro Ecuador “Exportaciones en Ecuador IED”. Online: https://bit.ly/34UFFU2 9. EC Ley Orgánica de Incentivos para Asociaciones Público-Privadas y la Inversión Extranjera. Online: https://bit.ly/2xGj29J 10. EC Ley Orgánica para el fomento productivo, atracción de inversiones, generación de empleo, y estabilidad y equilibrio fiscal. Online: https://bit.ly/2TlrAdA" ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "78-91" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.5" ["abstract"]=> array(1) { ["en_US"]=> string(744) "

This article analyses the role of urban marketing in the governance of local governments in Ecuador in line with the Organic Code for Regional, Autonomous and Decentralized Organization (COOTAD). The governance debate demonstrates the potential that local governments may have to assume the competence to attract Foreign Direct Investment (FDI). It also highlights the importance of urban marketing in the construction of Ecuador’s branding or of Ecuador’s image and its economic positioning in the regional and international sphere. The paper arrives at the conclusion that local government is coordinating commercial and institutional agendas to ensure economic, socio-political and technological development in Ecuador.

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Online: https://doi.org/10.1177/0894439315619589" ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(6) "92-114" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.6" ["abstract"]=> array(1) { ["en_US"]=> string(880) "

The 2018 Italian Parliamentary elections were marked by the success of populist parties. With the consolidation of hybrid media, campaigning on Twitter became an increasingly important communication channel for party leaders. An analysis of Twitter communications from 1 February 2018 to 4 March 2018 (day of the elections) reveals that Matteo Salvini and Matteo Renzi dominated the election campaign in the Twittersphere. Other party leaders did not use Twitter as skilfully as these two politicians and their engagement indicators are lower than those of Salvini and Renzi. The internal communicational dynamic between the party leaders shows that their main target was Matteo Renzi. Even though he had the most followers within this period and, overall, his communication indicators were good, in the end his party suffered a historical loss at the elections.

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object(Publication)#85 (6) { ["_data"]=> array(28) { ["id"]=> int(6540) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2023-04-05" ["lastModified"]=> string(19) "2023-04-05 18:05:48" ["primaryContactId"]=> int(8061) ["sectionId"]=> int(124) ["seq"]=> int(1) ["submissionId"]=> int(6416) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(1269) "1. Esping-Andersen, Gøsta (1990): The Three Worlds of Welfare Capitalism. Princeton: Princeton University Press. 2. Fejes, Zsuzsanna (2013): A jó állam államelméleti megközelítésben. In Papp, Tekla (ed.): A jó állam aspektusai, perspektívái. Az önkormányzatok változó gazdasági, jogi környezete. Szeged: Pólay Elemér Alapítvány. 3. Hobson, Barbara (1990): No Exit, No Voice. Women’s Economic Dependency and the Welfare State. Acta Sociologica, 33(3), 235–250. Online: https://doi.org/10.1177/000169939003300305 4. Kristó, Katalin (2014): Jóléti állam elméletek és családpolitika. Kodifikáció és Közigazgatás, 3(2), 73–82. 5. Loffredo, Francesca (2018): Gli enti del Terzo settore. Milano: Giuffrè Francis Lefebvre. 6. Minesso, Michela (2016): Madri, figli, welfare. Instituzioni e politiche dall’Italia liberale ai giorni nostri. Bologna: Il Mulino. 7. Minesso, Michela (ed.) (2021): Welfare Policies in Switzerland and Italy. Institutions, Motherhood, Family and Work in the 19th and 20th Centuries. Berlin, Bern, Bruxelles, New York, Oxford, Warszawa, Wien: Peter Lang GmbH, Internationaler Verlag der Wissenschaften. 8. Saltini, Luca (2004): Il Canton Ticino negli anni del governo del Paese (1922–1935). Milano: Guerini." ["copyrightYear"]=> int(2023) ["issueId"]=> int(512) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(7) "116-123" ["pub-id::doi"]=> string(21) "10.32575/ppb.2022.4.7" ["abstract"]=> array(1) { ["en_US"]=> string(747) "

Welfare Policies in Switzerland and Italy, edited by Michela Minesso, was published in 2021 by Peter Lang. The book comprises six studies, with a word from the editor at the beginning, and provides a broad overview of the whole system of Italian and Swiss welfare policies in the 19th and 20th centuries. The authors include Jean-Pierre Tabin, Brigitte Studer, Paolo Passaniti, Gianni Silei and Massimiliano Paniga, all eminent researchers in their fields. The studies in this volume provide insight into the development of family law, women’s rights and social rights in this period. It makes a very interesting reading for those interested in the subject.

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