İnsan platformların ve temel liberal demokratik değerlerin azaltması: Macar STK karşıtı çabaların yükselişi

After the collapse of the Soviet Union, there were several changes between the Hungarian government and the nongovernmental institutions' relationship. Under the Communist order, it was forbidden to create a sovereign civil society organization. The establishment of an independent third sector has become one of the main concerns at the beginning of the democratic era. This thesis aimed to analyze the growth of the Hungarian third sector, highlighting the "One and One Percent" law, which is the first governmental aiding system for the nongovernmental sector and the churches. According to the "One and One Percent" law, taxpayers can allocate one percent from their annual tax deductions to members of the nongovernmental sector and an additional one percent for churches. Is the "One and One Percent" law sufficient enough to support the nongovernmental sphere within a weakened, post-Communist civil society? This dissertation discussed the emergence of Hungarian civil society and the implementation of the "One and One Percent" law within the Hungarian context and explored its effects on the nongovernmental sector. Additionally, it discusses how this law influences the philanthropic habits of the Hungarian civil society. The thesis was conducted secondary scholarly studies, archival data from Hungary about the nongovernmental organizations, including foundations, and associations and the history of the government administration from 1949 to 2018. The thesis argues that the "One and One Percent" law is not sufficient for the expansion of the Hungarian third sector, which still experiences financial and material deficits. Even though taxpayers determine the recipients of this financial support, the funding originates from the government's aid framework. Therefore, it is essential to encourage civil society organizations to invest more in the progress and expansion of the Hungarian third sector by the state administration. Further research is needed to identify other factors that could promote the support of the nongovernmental sector. Keywords: Post-Soviet Hungary, One and One Percent Law, nongovernmental sector, civil society