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Could the Global Digital Service Providers be Persuaded to Pay Their Share?

Teski, Norbert; Pulay, Gyula - 2021

The emergence, rapid expansion, and globalization of digital services have significantly reshaped the worldeconomy. The rise of global digital service providers, i.e. multinational companies providing digital services in many countries around the world, is also a new challenge in terms of...

Persistent link: https://www.econbiz.de/10014363561

Sustainable Budget and the Sustainability Appearing in the Budget

Domokos, László; Pulay, Gyula - 2020

Fiscal sustainability has become one of the most important requirements of fiscal policy over the past two to three decades. Hungary’s Fundamental Law stipulates that Hungary enforces the principle of sustainable budget management. In international practice, fiscal sustainability is often...

Persistent link: https://www.econbiz.de/10014363566

Does counters’ responsibility end at the margin of the marginal utility? — Reflection on „The Marginal Utilities and Marginal Costs of Having Children” by Péter Mihályi

Pulay, Gyula - 2020

In his article published in the 2019/4 issue of the Public Finance Quarterly, Péter Mihályi argues that in Hungary …

Persistent link: https://www.econbiz.de/10014363592

Measuring the Macroeconomic Performance of Public Finance Management

Pulay, Gyula; Simon, József - 2020

In international practice, the performance of public finance management is usually assessed on the basis of quality … indicators of the subsystems of the public finance system. The experts of the State Audit Office of Hungary have developed an … evaluation system capable of measuring the performance of public finance management on the basis of quantitative indicators and …

Persistent link: https://www.econbiz.de/10014363600

Objective corruption risks – subjective controls – Integrity of Publicly Owned Business Associations, Methodology and Results of the Integrity Survey

Pulay, Gyula; Lucza, Anikó - 2018

In 2017, the State Audit Office of Hungary repeatedly surveyed the integrity of publicly owned business association. Survey data show that the degree of corruption risks at these companies depends essentially on objective factors such as company size, provision of public services, and the amount...

Persistent link: https://www.econbiz.de/10014363642

Budget Residues Constituting a Budgetary Risk

Pulay, Gyula; Simon, József; Szilas, István - 2017

Nowadays, the quality of fiscal management is increasingly significant. The generation and use of budget appropriation residues is an important, however, hardly analysed topic in either the Hungarian or the international literature. This article outlines the role of appropriation residues in...

Persistent link: https://www.econbiz.de/10014367501

The Role of the State Audit Office of Hungary in Stabilising Public Finances

Domokos, László; Pulay, Gyula; Pető, Krisztina; … - 2015

The State Audit Office of Hungary is the supreme financial and economic audit institution of the National Assembly. Due to its legal status and duties, the State Audit Office is the only non-governmental body that has an overview of the budget from January to December. The two main pillars of...

Persistent link: https://www.econbiz.de/10014367569

Preventing Corruption by Strengthening Organisational Integrity

Pulay, Gyula - 2014

The article describes the theoretical basis of the integrity survey conducted by the state audit office of hungary and proceeds to assess the extent to which integrity controls have been established in the hungarian public sector based on the 2013 survey. The paper underlines that compliance...

Persistent link: https://www.econbiz.de/10014371548

Budgetary Risks of Monetary Policy with Special Regard to the Debt Rule

Pulay, Gyula; Máté, János; Németh, Ildikó; Zelei, … - 2013

Within its scope of activities the State Audit Office carries out a systematic analysis of factors that pose a risk to meeting the public debt rule criteria. The present article is based on the SAO study, conducted as part of the above-mentioned activities with the aim of exploring the budgetary...

Persistent link: https://www.econbiz.de/10014371588

Preparations of the State Audit Office of Hungary for the Analysis of the Macroeconomic Risks to the State Budget

Pulay, Gyula - 2011

The President of the State Audit Office of Hungary (SAO), in his capacity as a member of the Fiscal Council, will rely on the knowledge gathered by the auditors during their on-site audits aimed at the establishment of the opinion of the SAO on the budg-et appropriation bill, and in the course...

Persistent link: https://www.econbiz.de/10014371645