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• Legitimacy and tax morale in fiscal contract: The role of collective services and government communication in shaping taxpayers’ moral considerations

  140-156

  Zsanett Pokornyi

  Views:

  62

  The purpose of this paper, building on the so-called fiscal contract theory, published by Margaret Levi (1988, 1998) and Jeffrey F. Timmons (2005), is to investigate the nature of the relationship between the so-called tax morale and government legitimacy. More specifically, it discusses the important theories and empirical researches to highlight on the significance of the role of the government in influencing citizens’ moral considerations during taxpaying. According to the fiscal contract theory, there is an unspoken agreement between taxpayers and the government to oblige the government to maintain services reflecting on collective needs and to oblige citizens to comply with the law, i.e. to pay their taxes. Thus, taxpaying is voluntary, but conditional. This paper relies on this theory when it argues that fiscal contract is rooted in citizens’ responsibility for their community, inducing their tax morale. In other words, this bilateral agreement suggests, that tax morale, what is rooted in citizens’ responsibility, is a significant factor of taxpaying motivations. 

• Challenges in rural Hungary in the post-pandemic period: Perception of problems in „emerging settlements” of Sellye district

  5-31

  Lilla Szabó

  Tamás Ragadics

  Views:

  184

  The social problems of marginalised rural areas have intensified and transformed in recent years, particularly in the context of pandemic and economic crisis. In the countries of the Central and Eastern European region integration of marginalized areas is a major challenge. Unlike in the West, segregation and ghettoisation are problems of small rural settlements far from prosperous centres. In Hungarian countryside, the life of small villages, which are located far from economic centres and lack institutions, continues to be characterised by negative migration trends. In this article, we present the situation of seven small villages in southern Baranya, which are covered by the programme to help the 300 most disadvantageous Hungarian settlements to integration, in the light of the perception of problems of the population living there. Our survey aimed to explore the difficulties related to the pandemic and everyday life at local level. The assessment of subjective perceptions provided an opportunity to structure the disadvantaged rural population from a specific perspective and to analyse the problems of the characteristics of each group.