@article{MTMT:36192172,
	title = {An Analysis of Some Labor Market Regulation Segments of Slovakia in Reflection to the Hungarian Labor Market Development Measures Going into Effect in 2025},
	url = {https://m2.mtmt.hu/api/publication/36192172},
	author = {Lentner, Csaba and Horbulák, Zsolt},
	doi = {10.54201/iajas.164},
	journal-iso = {INST ADM},
	journal = {INSTITUTIONES ADMINISTRATIONIS - JOURNAL OF ADMINISTRATIVE SCIENCES},
	volume = {5},
	unique-id = {36192172},
	abstract = {Under the active Hungarian public finance model, in place since 2010, labor market regulation has come under strong state influence and control. As its keys result, an additional one million people are now on the labor market, the employment rate has risen from 52% to almost 80%, while  the  unemployment  rate  remained  below  4%,  even  during  the  2020–2024  crisis  years.  The Hungarian government provides targeted labor market subsidies, and starting in 2025, has introduced  new  rules  to  strengthen  the  labor  market.  These  government  actions  are  designed  to prevent westward migration and to help both the families and society as a whole to prosper. Following a brief overview of these Hungarian actions, the study places its findings next to those on Slovakia, a neighboring country at a similar level of development. As such, it presents a detailed analysis of the key elements of the Slovakian labor market regulations with a view to highlighting its differences in the regulatory methodologies of the two countries.},
	keywords = {Slovakia; Comparative analysis; Hungary; employment situation; labor market protection},
	year = {2025},
	eissn = {2786-1929},
	pages = {83-100},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X}
}

@article{MTMT:36480795,
	title = {Analysis of Inflation Dynamics in Post-Communist Economies. The Case of Uzbekistan},
	url = {https://m2.mtmt.hu/api/publication/36480795},
	author = {Davlatov, Elyor and Lentner, Csaba and Sági, Judit},
	doi = {10.53116/pgaflr.8308},
	journal-iso = {PUBL GOV ADMIN FINANC LAW REV},
	journal = {PUBLIC GOVERNANCE ADMINISTRATION AND FINANCES LAW REVIEW},
	volume = {10},
	unique-id = {36480795},
	issn = {2498-6275},
	abstract = {This paper seeks to investigate the short-run and long-run relationship between price level and monetary, non-monetary and external factors of inflation in Uzbekistan, from January 2016 to August 2025. The Autoregressive Distributed Lag (ARDL) model is applied to examine the link between money (M), interest rate (R), exchange rate (FX), producer price index (PP), import volume (IM), global food prices and the consumer price index (CPI). The estimates of the bound test found the cointegrating associations among the variables. The alternative Johansen test confirmed the existence of such a long-run relationship. Additionally, M, FX and PP have long-run relationships with the CPI, while the elasticity of the CPI with respect to R and IM is not statistically significant in the long run. The error correction term (ECM) has a value of –0.18, which means that 18% of the deviation is corrected in each month. Moreover, R and FX have a positive and statistically significant effect on the CPI in the short run. Finally, the Toda and Yamamoto causality test established the bidirectional causality between M and the CPI in Uzbekistan.},
	keywords = {CPI; ARDL; Uzbekistan; Bounds test},
	year = {2025},
	eissn = {2786-0736},
	pages = {1-22},
	orcid-numbers = {Davlatov, Elyor/0000-0002-9467-430X; Lentner, Csaba/0000-0003-2241-782X; Sági, Judit/0000-0003-4197-3530}
}

@inbook{MTMT:36429917,
	title = {Sustainability Reporting and its Influence on Stakeholder Decision-Making},
	url = {https://m2.mtmt.hu/api/publication/36429917},
	author = {Sági, Judit and Lentner, Csaba},
	booktitle = {Central and Eastern Europe Between West and East},
	unique-id = {36429917},
	year = {2025},
	pages = {97-112},
	orcid-numbers = {Sági, Judit/0000-0003-4197-3530; Lentner, Csaba/0000-0003-2241-782X}
}

@article{MTMT:36225305,
	title = {Szlovákia egyes munkaerőpiac-szabályozási szegmenseinek elemzése : Reflexió a 2025-ben hatályosított magyar munkaerőpiacot fejlesztő intézkedésekre},
	url = {https://m2.mtmt.hu/api/publication/36225305},
	author = {Lentner, Csaba and Horbulák, Zsolt},
	doi = {10.54200/kt.v5i1.98},
	journal-iso = {KÖZIGAZGATÁSTUD},
	journal = {KÖZIGAZGATÁSTUDOMÁNY},
	volume = {5},
	unique-id = {36225305},
	abstract = {A 2010 óta alkalmazott aktív magyar állampénzügyi modell keretei között a munkaerő-piaci szabályozás erős állami befolyásolás és kontroll alá került. Ennek főbb eredményei, hogy 1 millió emberrel több fő dolgozik, a foglakoztatási ráta 52 %-ról 80 % közelébe emelkedett, míg a munkanélküliségi ráta a 2020–2024-es válság évei alatt sem nőtt 4 % fölé. A magyar kormány célirányos munkaerő-piaci támogatásokat biztosított, sőt 2025-től újabb munkaerőpiacot erősítő szabályokat vezetett be. Az intézkedések a Nyugatra történő elvándorlást, illetve a családok, a társadalom gyarapodását szolgálják. Ezen magyar intézkedéscsomag vázlatos bemutatását követően a tanulmány megvizsgálja, hogy a hasonló fejlettségű, szomszédos ország, Szlovákia a munkaerőpiaca védelme érdekében milyen konkrét intézkedéseket tart hatályban. A tanulmány részletesen bemutatja a szlovák munkaerő-piaci szabályozás főbb elemeit, majd a két ország szabályozási metodikájának eltéréseivel kapcsolatban tesz megállapításokat.},
	keywords = {Magyarország; foglalkoztatás; Szlovákia; összehasonlító elemzés; munkaerőpiac védelme},
	year = {2025},
	eissn = {2786-1910},
	pages = {46-64},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X; Horbulák, Zsolt/0000-0002-9862-0827}
}

@inbook{MTMT:36432615,
	title = {Magyar önkormányzati közüzemi vállalatok reziliencia elemzése 2006-2022 között},
	url = {https://m2.mtmt.hu/api/publication/36432615},
	author = {Lentner, Csaba and Lencsés, Enikő and Hegedűs, Szilárd},
	booktitle = {A lokalitás jövője},
	unique-id = {36432615},
	abstract = {Magyarországon a közüzemi vállalatok között meghatározó szereppel bírnak az önkormányzati tulajdonosi hátterű távhőszolgáltatással, vízi közművel, hulladékgazdálkodással, valamint közösségi közlekedéssel foglalkozó társaságok. A vizsgált közel két évtizedes időszakban ezen vállalatok a rendszerváltás elején önkormányzati, majd az 1990-es évek közepétől magán, majd 2010-től jobbára újra települési önkormányzati tulajdonban állnak. Ám a vállalatok működésére erős hatást gyakorol, hogy 2013-tól a közüzemi közszolgálatások területén – az átfogó állampénzügyi reform keretei között – állami hatósági árszabályozás lépett hatályba. Sőt az 1990-es rendszerváltozás első két évtizedében privatizált közüzemi közszolgálatók újra nemzeti (részben önkormányzati, részben állami) tulajdonba kerültek vissza a 2010-es évek első felében. Tanulmányunk arra keresi a választ, hogy a szabályozási változások hogyan hatottak a gazdálkodásukra, milyen pénzügyi stabilitással rendelkeznek. A vizsgálati időhorizont a 20062022 közötti időszakot öleli fel egy panelvizsgálat keretében, amely a 2020 utáni kritikusabb és az előtte lévő viszonylag konszolidáltabb időszakot veti össze egymással. Az alkalmazott kutatási módszertan kvantitatív kutatás, amelynek során a vállalatok különböző, a determinált időszakhoz kapcsolódó értékeit varianciaelemzéssel teszteltük. Az úgynevezett reziliencia index kialakítása során saját számítást végeztünk, míg a befolyásoló tényezőket korrelációelemzéssel teszteltük. A tanulmány fő következtetése, hogy az állami árszabályozás által befolyásolt, közösségi köztulajdonban lévő közüzemi közszolgáltatás konjunkturális időszakokban működik csak viszonylag elfogadhatóan.},
	year = {2025},
	pages = {105-132},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X}
}

@inbook{MTMT:36447050,
	title = {The Interplay of Church Teachings and Public Finance in Hungary: Insights from Our Church Leadership and Management Course},
	url = {https://m2.mtmt.hu/api/publication/36447050},
	author = {Lentner, Csaba and Bella, Katalin},
	booktitle = {Ethical Leadership in Complex Times},
	doi = {10.56037/978-963-646-420-2-12},
	unique-id = {36447050},
	abstract = {his study explores the integration of ethical management principles into 
		church-led institutions in Central and Eastern Europe, particularly in Hungary. 
		With the transition from socialism to a market economy, church-based organizations face challenges in balancing financial sustainability with Christian 
		values. The study emphasizes Virtue Economics, drawing from Catholic and 
		Protestant teachings, to propose an ethical leadership model that prioritizes 
		public service over profit maximization. It also examines historical and contemporary Church doctrines on economic ethics, highlighting the role of moral 
		responsibility in financial management. A case study on the Church Leadership 
		and Management degree at Károli Gáspár Reformed University illustrates 
		practical efforts to train leaders in ethical governance. The study critiques 
		mainstream economic approaches, advocating for a value-driven alternative 
		that aligns financial stewardship with a Christian mission. Ultimately, it argues 
		for a management paradigm that emphasizes human dignity, transparency, 
		and social responsibility in ecclesiastical institutions.},
	year = {2025},
	pages = {181-197},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X; Bella, Katalin/0000-0002-9054-2377}
}

@{MTMT:36468376,
	title = {Előszó – Ajánlás az Adóigazgatás szakkönyvhöz},
	url = {https://m2.mtmt.hu/api/publication/36468376},
	author = {Lentner, Csaba},
	booktitle = {Adóigazgatás},
	unique-id = {36468376},
	year = {2025},
	pages = {6-7},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X}
}

@article{MTMT:36100500,
	title = {The impact of financial culture on the financing of SMEs in Hungary},
	url = {https://m2.mtmt.hu/api/publication/36100500},
	author = {Tóth, Róbert and Kása, Richárd and Nagy, Vitéz and Lentner, Csaba},
	doi = {10.21511/imfi.22(2).2025.10},
	journal-iso = {INVEST MANAG FINANC INNOVAT},
	journal = {INVESTMENT MANAGEMENT AND FINANCIAL INNOVATIONS},
	volume = {22},
	unique-id = {36100500},
	issn = {1810-4967},
	abstract = {The financial literacy and culture of small and medium-sized enterprises (SMEs) significantly influence their financial stability, decision-making processes, and long-term sustainability. This study analyzes the relationship between financial literacy, company size, and their impact on access to financing and loan repayment performance among Hungarian SMEs from 2019 to 2023, an emerging market economy characterized by continuous economic challenges. Using a partial linear regression model and mediation analysis on a representative dataset of approximately 2,500 SMEs evenly distributed across size categories over five years, the study finds that financial management has a statistically significant effect on access to funding (β = 0.217, p < 0.001 in 2023). Financial planning also plays a crucial role in financial decisions, with a positive correlation strengthening over time (β = 0.181, p < 0.001). The mediating role of company size is confirmed across all models, with Sobel test results indicating a significant indirect effect (z = 5.093, p < 0.001 for financial management impact on funding access). By 2023, medium and larger SMEs demonstrated improved financial decision-making and increased financing opportunities, whereas smaller enterprises continued to struggle, emphasizing the need to enhance their financial strategies. The findings highlight the importance of financial literacy development to ensure SME sustainability, improve access to external financial resources, and support broader economic growth.Acknowledgment“Project no. TKP2021-NKTA-51 has been implemented with the support provided by the Ministry of Culture and Innovation of Hungary from the National Research, Development and Innovation Fund, financed under the TKP2021-NKTA funding scheme.” Made in Széll Kálmán Public Finance Lab of Ludovika University of Public Service, Budapest.},
	keywords = {risk management; financial literacy; corporate culture; financial planning; Loan repayment},
	year = {2025},
	eissn = {1812-9358},
	pages = {112-126},
	orcid-numbers = {Kása, Richárd/0000-0002-2621-8396; Nagy, Vitéz/0000-0002-1310-7646; Lentner, Csaba/0000-0003-2241-782X}
}

@article{MTMT:35638236,
	title = {Analysis of the crisis resilience of utilities in the ownership of municipalities in Hungary between 2006 and 2022},
	url = {https://m2.mtmt.hu/api/publication/35638236},
	author = {Lentner, Csaba and Lencsés, Enikő and Hegedűs, Szilárd and Nagy, Vitéz},
	doi = {10.21511/pmf.13(2).2024.15},
	journal-iso = {PUBL MUNIC FIN},
	journal = {PUBLIC AND MUNICIPAL FINANCE},
	volume = {13},
	unique-id = {35638236},
	issn = {2222-1867},
	abstract = {Hungary’s utility sector, encompassing district heating, water services, waste management, and public transport, has experienced notable shifts from municipal to privatized ownership and back to community control between 2006 and 2022. The purpose of this study is to assess the financial performance and crisis resilience of municipally owned utility companies in Hungary between 2006 and 2022, with a particular focus on the impact of state price regulation and the role of economic cycles. The regulation was intended to ensure service affordability but imposed significant constraints on financial flexibility and investment capacity. The study targeted a sample of Hungarian local government companies, with two distinguished periods (2006–2013 and 2014–2022), examining seven different financial indicators (formulas), e.g., EBITDA, ROA, etc., with variance analysis and correlation analyses. These revealed that while companies operated effectively during periods of economic growth, the post-2020 polycrisis, characterized by challenges such as the COVID-19 pandemic and rising energy prices, exposed vulnerabilities, especially in the district heating sector. Financial indicators, including EBITDA margin and liquidity ratios, showed mixed results, with profitability improving in certain sectors but liquidity and return on assets (ROA) declining, indicating stress on short-term solvency. The paper suggests that while price regulation maintained affordability, it limited the capacity for swift adaptation during crises. To enhance resilience, the study recommends incorporating more adaptive regulatory frameworks and investing in renewable energy and operational efficiency. These changes would help municipally owned utility companies better withstand economic fluctuations and maintain service continuity, contributing to long-term financial and service stability.AcknowledgmentProject no. TKP2021-NKTA-51 has been implemented with support from the Ministry of Culture and Innovation of Hungary from the National Research, Development and Innovation Fund, financed under the TKP2021-NKTA funding scheme.This study was done in Széll Kálmán Public Finance Lab of Ludovika University of Public Service, Budapest.},
	keywords = {municipal utilities; state price regulation; public service sustainability; regulatory impact},
	year = {2024},
	eissn = {2222-1875},
	pages = {182-194},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X; Nagy, Vitéz/0000-0002-1310-7646}
}

@article{MTMT:35638406,
	title = {Strategic Elements of the Hungarian Family Support System after 2010: Achievements and Challenges},
	url = {https://m2.mtmt.hu/api/publication/35638406},
	author = {Lentner, Csaba and Fűrész, Tünde},
	doi = {10.32559/et.2024.1.10},
	journal-iso = {EU TÜKÖR},
	journal = {EURÓPAI TÜKÖR: AZ INTEGRÁCIÓS STRATÉGIAI MUNKACSOPORT KÉTHAVONTA MEGJELENŐ FOLYÓIRATA},
	volume = {27},
	unique-id = {35638406},
	issn = {1416-6151},
	abstract = {The study undertakes to outline the legal background of the family-friendly govern-ment policy built after 2010, its achievements and challenges. The authors examine the elements of Hungarian family policy, their effectiveness between 2010 and 2022 and  the  outcomes  of  family  supports  from  the  point  of  demography,  welfare  and  well-being of Hungarians. The authors present the principles, legislative background, family policy indicators and results of this system. At the end of the study, they make an attempt to identify the new challenges and solution options in Hungarian family policy after 2022},
	keywords = {having children; Family policy; Hungary; family support ‌},
	year = {2024},
	eissn = {2560-287X},
	pages = {195-219},
	orcid-numbers = {Lentner, Csaba/0000-0003-2241-782X}
}