A cikk az önkormányzatok utóbbi években zajló atipikusnak tekinthető eladósodásából kiindulva elemzi a magyarországi önkormányzati rendszert. Az atipikus eladósodás egy szimptómája az atipikus önkormányzatnak. A szerző állítása szerint ez a jelenség a magyar...

The phenomenon of financial controls is as old as money. The ancient rulers wanted to know if their subordinates gave an accurate report on how the tax revenues was spent. Traders in Lombardy wanted to be ensured that their employees had not cheated. The owners of joint stock companies are also...

A substantial achievement resulting from economic and political changes in Hungary has been the development of the local government system. That sector of general government will have a key role in the process of accession to the European Union. In spite of some undoubted achievements in the...