Public Finance Quarterly

2010 - 2022

Current editor(s): Erzsebet Nemeth

From State Audit Office of Hungary
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Volume 63, issue 4, 2018

'Tetrahedron Effect'. Connections Between the Central Bank Base Rate, Cash Holdings, Retail Deposits, Lending and Seigniorage in Hungary pp. 433-447

Ernõ Huszti

Cash or Card? An Explorative Analysis of Consumers’ Payment Behaviour in Hungary pp. 448-472

Tamás Végsõ, Ágnes Belházyné Illés and Anikó Bódi-Schubert

Local Alternative Currencies. New Opportunities in Expanding Local Financial Services pp. 473-489

Csaba Lakócai, Zoltán Gál and Sándor Zsolt Kovács

Objective Corruption Risks – Subjective Controls. Integrity of Publicly Owned Business Associations, Methodology and Results of the Integrity Survey pp. 490-510

Gyula Pulay and Anikó Lucza

Validity of Value-based Consumer Behaviour Models in Terms of the Financial Awareness of Generations Z and Y pp. 511-529

Mónika Garai-Fodor and Agnes Csiszarik-Kocsir

How to Strengthen Hungarian Small Enterprises that Face the Challenges of Neo-globalization pp. 530-548

László Árva, Magdolna Csath and András Giday

Analyzing the Link Between Accounting Sensitive Non-Debt Tax Shields and Investment Opportunity Set pp. 549-566

Mobeen Ur Rehman, Muhammad Arsalan Butt, Muddasar Ghani Khwaja and Muhammad Kashif

Securities Post-trading Infrastructure – Past, Present and Future pp. 567-580

Daniel Beres

Volume 63, issue 3, 2018

The Role and Impact of Trust on the Operation and Sustainability of the State pp. 289-302

Norbert Kis

Green Bond, the Financial Instrument that Supports Sustainable Development. Opportunities and Barriers pp. 303-318

Zsolt Mihálovits and Attila Tapaszti

Sustainable Growth – Sustainable Financial Services in the European Union pp. 319-334

Andrea Elekes

Horizontal Development of Science. Can financial dogma be sustained? pp. 335-344

Katalin Botos

Effect of Regulations on Financial Performance and Outreach of MFIs pp. 345-354

Waqas Amin, Fengming Qin, Abdul Rauf and Fayyaz Ahmad

Does VAT Cut Appear on the Menu? The Consumer Price Impact of Hungarian VAT Decreases of 2016–2017 pp. 355-375

Bálint Ván and Daniel Olah

Tax Burden on Labour Income in the Visegrád Region pp. 376-401

András Giday and László Mádi

Methodological Challenges in Cost-Benefit Analysis pp. 402-423

Tünde Vörös

Volume 63, issue 2, 2018

Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions pp. 139-154

József Simon, Tamás Fejszák, Bernhard Schatz, Toma Donchev and Miroslav Ivanov

Integrity Risks and Controls of Public Services pp. 155-175

Erzsébet Németh, Bettina Martus and Bálint Tamás Vargha

Analysis of the Creditworthiness of Local Government-owned Companies with a Credit Scoring Method pp. 176-195

Zoltán Zéman, Szilárd Hegedűs and Petronella Molnár

Towards an Incentive Tax System. Reform of the Tax System and Tax Administration in Hungary pp. 196-215

Bianka Parragh and Dániel Palotai

The Impact of Reducing the Corporate Income Tax Rate on the State Aid Practices of EU Member States (2000 to 2015) pp. 216-234

Ábel Czékus

Some Features of Hungarian Financial Literacy in the Light of the Economic Behaviour of Small and Medium-sized Enterprises pp. 235-253

Ágnes Gyõri and Ágnes Czakó

Ireland before and after the Crisis. Authoritative but Hazardous Structural Reforms in Financial Crisis Management pp. 254-274

László Török

Yuval Noah Harari: Money pp. 275-280

Tamás Pesuth and Bendegúz Tamás Varga

Volume 63, issue 1, 2018

Economic Growth and Changes in Capital and Labour Income in the USA (1988–2016). Additional Information to the Piketty Thesis pp. 7-23

István Magas

The Relationship Between Fiscal Consolidation and Sovereign Debt. Does Fiscal Correction Decrease or Increase Debt Rate? pp. 24-38

Ádám Marton

Examining the Financial Literacy of Young Adults. The Correlations of Time Perspective, Financial Well-Being and Delay of Gratification pp. 39-54

Boglárka Zsótér

Markus K. Brunnermeier – Harold James – Jean-Pierre Landau: The Euro and the Battle of Ideas pp. 55-63

László Bartók

Competitiveness Based on Knowledge and Innovation. Possibilities of Increasing Budget Revenues in the Era of Digitalisation and Robotisation pp. 64-79

Magdolna Csath

Comparison of Risk Calculation Based on Historical Simulation and the Copula Function pp. 80-95

Panna Miskolczi

Neoliberalism as a Political Programme and Elements of its Implementation. A Narrative in Theoretical History pp. 96-112

Daniel Olah

Impossibility Trilemmas in Hungarian Economic History (1867–1938) pp. 113-129

György Kovács and Bence Varga

Volume 62, issue 4, 2017

Budget Residues Constituting a Budgetary Risk pp. 429-443

Gyula Pulay, József Simon and István Szilas

Examination of Indicators Determining the Rate of Government Debt pp. 444-461

Marianna Sávai and Gábor Dávid Kiss

The Development and Practice of Electronic Tax Administration pp. 462-477

Rita Anna Ambrus and Zsuzsanna Széles

Ergodic Versus Uncertain Financial Processes. Part II. Neoclassical and Institutional Economics pp. 478-501

Jozsef Moczar

Categorising the Central Bank's Credit Incentive Programs by Targeting and Intensity pp. 502-523

Pál Péter Kolozsi, Bianka Parragh and György Pulai

Changes in the Financial Regulatory Environment of Commercial Papers in the United States and Europe pp. 537-553

András Kecskés

The Risks of Project Finance – Based on International and Domestic Experiences pp. 554-572

Gyorgy Walter

Michael Hudson: J is for Junk Economics pp. 573-577

Katalin Botos

Volume 62, issue 3, 2017

Ergodic versus Uncertain Financial Processes. Part I. Ergodic Hypothesis and Uncertainty in Financial Theory pp. 275-293

Jozsef Moczar

The Risk-mitigating Role of Financial Controlling at Local Government Entities. Modelling Profitability and Liquidity Aspects pp. 294-310

Zoltán Zéman

The Relationship Between Idiosyncratic, Stock Market Volatility and Excess Stock Returns pp. 311-325

Fatima Rehman, Yasir Kamal and Saif Ul Amin

Efficient Bankruptcy and Reorganisation in Domestic Practice pp. 326-347

Éva Pálinkó and Tamás Tóth

Impact of MFIs Outreach on Profitability. The Case of Latin America pp. 348-361

Waqas Amin, Fengming Qin, Abdul Rauf and Farid Ahmad

The Necessity and Characteristics of Concern Analysis pp. 362-379

Szilvia Simon and Péter Kresalek

The Classification of Public Expenditure in Post-Soviet Union States and OECD Member Countries pp. 380-400

Nijat Huseynov

Market versus State: in Theory and in Practice. Thoughts on the “Keynes and Hayek” Book Review of Katalin Botos pp. 401-410

László Szakadát

Could Fiscalisation Really Solve the Problems of the Pension System? pp. 411-419

József Banyár

Volume 62, issue 2, 2017

Which of our Taxes Should be Flat-rate Tax? Tax Structure Diagnosis: VAT and PIT pp. 127-149

András Giday

Economic Policy Tools to Increase Net Wage Share During a Crisis. The Transition to a Wage-led Growth Model in Hungary pp. 150-170

László György and Daniel Olah

Certain Effects of Family and Home Setup Tax Benefits and Subsidies pp. 171-187

Judit Sági, Tibor Tatay, Csaba Lentner and Ildikó Virág Neumanné

Tax Base Erosion Symptoms? Overview on Offshore Capital Outflow pp. 188-211

Bálint Vargha

The Role of the Second and Third Pension Pillar in the Hungarian Pension System pp. 212-231

Anett Pandurics and Péter Szalai

Monetary Controversies. Results of the Central Bank’s New Role Perception pp. 232-249

Bianka Parragh

The Impact of Changes in the Socio-Economic Environment on Financial Literacy. Comparison of the OECD 2010 and 2015 Research Results pp. 250-265

Boglárka Zsótér, Erzsébet Németh and Alexandra Luksander

Volume 62, issue 1, 2017

Reducing the Tax Burden and Whitening the Economy in Hungary after 2010 pp. 7-21

József Varga

Impact of the Tax System on the Competitiveness of Businesses and Capital Inflow. International comparison within the CEE region pp. 22-38

László Nagy

The Correlations of Corporate Investments, European Union Grants and Competitiveness pp. 39-49

Róbert Csoma

Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector pp. 50-73

Lívia Pavlik

How Can We Escape the Middle Income Trap? pp. 74-87

Pál Péter Kolozsi

Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change pp. 88-100

Borbély Katalin

Bank Model Risks Incorporated into the Operational Risk Management Process pp. 101-117

Zsuzsanna Vőneki and Csenge Báthory