Public Funds and the Legal Framework of Fiscal Oversight in Hungary
Public funds, fiscal oversight, State Audit Office, internal control, legal framework, accountability
The study explores the legal and institutional mechanisms governing the control of public funds in Hungary. It outlines the constitutional foundations and statutory definitions of public tasks and budgetary institutions, emphasizing their role in ensuring lawful and transparent financial management. The analysis focuses on the multi-level system of fiscal oversight, including the external (State Audit Office), governmental (Government Control Office, Hungarian State Treasury), and internal control mechanisms operating within budgetary bodies. Through a doctrinal and normative approach, the paper highlights how these mechanisms collectively guarantee the effective and accountable use of national resources. The findings demonstrate that Hungary’s fiscal control system provides a coherent legal framework that reinforces transparency, effectiveness, and public trust in the management of state finances.
HOTTÓ, ISTVÁN
Parliamentary Legislative Procedure in Hungary
Law-making, Hungary, Fundamental Law, Parliament, legislation, legislative procedure
In Hungary, the substantive rules on the content and formal rules of legislation are set out in detail. The legislators, the types of legislation, the most basic rules of law-making and the main rules governing the legislative process are set out in the Fundamental Law. This paper gives a general overview of law-making in Hungary. It introduces the parliamentary legislative procedure, including the modification of the legislative duties of the National Assembly in response to Hungary's accession to the European Union, and provides a short quantitative description of Hungarian legislation from 1990.
TÉGLÁSI, ANDRÁS – GÁVA, KRISZTIÁN – SZABÓ, ZSOLT
CIS Interparliamentary Assembly: role in post-Soviet integration
Commonwealth of Independent States, Interparliamentary Assembly, model legislation, integration, former Soviet countries
The Interparliamentary Assembly (IPA) was established at almost the same time as the Commonwealth of Independent States (CIS). According to the official position, to date the IPA CIS has adopted about 650 model laws and other documents and has become the main cooperation platform for parliamentarians in a new political and economic environment. More than 70% of all IPA acts are implemented into the legislation of the CIS countries, and about 10% contain provisions that overlap with those in national laws.
However, there are also problems. Throughout the history of the Assembly, its chairmen have always been representatives of Russia. Considering the specifics of the political development of the post-Soviet area, one can note the relative weakness of parliaments, which tend to act only in conjunction with the Presidents. And the CIS itself has for a long time been more of a reserve platform for Russia than an influential integration organization.
LAZAREVA, MARINA
Public Policy Failures and Fiascos: A Brief Understanding of the Causes and Consequences of the...
Public policy failure, low-income communities, social and economic impact, poverty and inequality, policy implementation
The concepts of public policy failure and fiasco are often used in political discourse to describe the ineffectiveness of a particular policy, program or measure. Public policy failures are not only the absence of expected results, but often also highlight deeper social, economic or political problems. These failures can be due to a variety of reasons, including design flaws, weaknesses in implementation, lack of resources or even a lack of political will. This text explores the different dimensions of public policy failures, demonstrating how mistakes in policy design and implementation can have significant social, economic and political consequences.
HORVÁTH, ANETT
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