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1

THE FINANCING OF HUNGARIAN HIGHER
EDUCATION
WITH SPECIAL REGARD TO PRIVATE AND
CHURCH (DENOMINATIONAL) INSTITUTIONS

Table of Contents

I. Founding and recognition of higher education institutions

II. Financing of state higher education institutions

III. Financing of private and church (d enominational) institutions of higher
education

State financing
Private colleges and colle ges operated by foundations
Church (denominational) institutions of higher education

THE FINANCING OF HUNGARIAN HIGHER
EDUCATION
WITH SPECIAL REGARD TO PRIVATE AND
CHURCH (DENOMINATIONAL) INSTITUTIONS

2
I. Founding and recognition of higher education institutions

In the focus of effective legal rules and regulations concerning Hungarian higher
education we find Act LXXX of 1993. The scope of the Act extends to any and
all higher education institu tions operating in the territory of the Republic of
Hungary.

In Hungary we may categorize higher education institutions under several
aspects.
On the one hand, we have to disti nguish between universities and colleges,
whose distinctive features can be found principally in the character and length of
education. Universities conduct education at a higher professional level and for a
longer period of time.
On the other hand, we may divide hi gher education institutions into two
categories according to their being state universities and colleges or n
on-state
higher education institutions recognized by the state.

The state monopoly of education was terminated by the 1989 amendment to the
Constitution. The first legal regulation respective to the founding and operation
of non-state higher education institutions recognized by the state, was issued in
1990.
Among non-state higher education institutions recognized by the state, we
can
find (1) private universities and colleges, (2) universities and colleges operated
by foundations and (3) church-controlle d (denominational) universities and
colleges.

According to Hungarian laws, higher e ducation institutions are professionally
independent legal entities with a body of self-government.

Such institutions operate under a foundi ng charter. A state higher education
institution may be established, tran sformed or abolished by Parliament.
A non-state higher education institution may be established only with the
consent of Parliament (state recognition) . At the time of the establishment of a
non-state higher education institution, th e founder must proportionally ensure the
personnel and objective conditions requi red by law for the founding of state
universities and colleges, as well as the administrative and financial conditions
ensuring its continuous operation. The element of this requisite system,
according to which the conditions shall be provided pro rata to time, has not
caused any difficulty in Hungarian practi ce. No permanent custom of evaluating
such requirement has been developed. .

3
Parliament may withdraw state recognition in the event of non-fulfilment of such
conditions or at the request of the founder.

The recognition of any non-state higher education institution may take place upon
request.
State recognition may be applied for by a ny natural person or legal entity, except
for the ministers entitled to recommend the establishment of a state higher
education institution (i.e. the Minister for Culture and Public Education, the
Minister of the Interior and the Minister for Defense).

The application to establish such an in stitution shall be submitted to the Minister
for Culture and Public Education.
The following documents shall be attached to the application:
a) a declaration of intent concerning th e implementation of the tasks set out
in the Act on Higher Education,
b) certifications on the fulfilment of the aforementioned preconditions set out
by the Act,
c) the curricula of studies and course syllabi respective to the planned
branches of studies.
For information only, the following draf t documents of the higher education
institution shall also be submitted with the application:
a) the organisational and operational regulations (bylaws),
b) the regulations relating to the admission of students,
c) the regulations relating to the studies and examinations,
d) the regulations relating to discipline,
e) in the event of founding or stat e recognition of a university, the
regulations relating to the habilitation pro cedure and to the acquisition of a doctoral
(Ph.D.) degree; and
f) the system of teaching and research requirements respective to the teaching
staff.
The Minister for Culture and Public Education shall submit the application to the
National Accreditation Committee for report ( opinion report) ; then, together with
the aforementioned report, the Minister shall forward such application to the
Higher Education and Research Council for o fficial opinion. Thereafter, together
with the consent of the other Ministers c oncerned by such application, the Minister
for Culture and Public Educa tion shall submit the presentation – with due regard to
the report of the National Accreditation Co mmittee and the official opinion of the
Higher Education and Research Council – to the Government, for the state
recognition of the higher education institution.

4

The church (denominational) higher education institutions provide theological
education and education re lative to religious life.
With regard to the constitutional and le gal dispositions concerning freedom of
conscience and freedom of religion, th e Act on Higher Education formulates
separate rules respective to theo logical universities and colleges.
According to such special rules, within the framework of state recognition the
content of subjects and knowledge connected with faith issues and religious life
shall not be examinable. In respect of theological education, qualification
requirements shall be determined by th e church (denominational) universities
and colleges on the basis of the chur ch regulations relating to them.

Church (denominational) universities a nd colleges are allowed to establish
secular faculties and/or courses. Such faculties and/or course s may be recognized
by the state and their students may receive the same state financing as privately
owned higher education institutions, if they satisfy all legal requisites established
in respect of state recognition
In the accreditation of subjects based on secular expert knowledge and utilizable
also in religious life (connected with relig ious life) – as for example the courses
for the formation of teachers of religion or doctors of divinity – the Hungarian
Accreditation Committee shall take into consideration the specific requirements
of the church.

Non-state higher education institutions sha ll determine their own tasks within the
framework of the founding charter set out by the founder.

5
II. Financing of state higher education institutions

The state higher education institutions are budgetary organizations managing
government property, specific allocations of the central budget and other
supplementary sources. In state higher education institutions, the basic financial
conditions for the performance of th e tasks set out by the Act on Higher
Education and of those for the devel opment of higher education shall be
provided by the state.
The sources for higher education institutions for the implementation of their
tasks are as follows:
a) support from the central budget;
b) other sources originating from the various sub-systems of the central budget;
c) fees for services provided, other charges to students, tuition fees and other
fees (cost reimbursements);
d) income from purpose related and from entrepreneurial activities;
e) income from donations and other income, including also sources from
foundations;
f) fiscal property available for such purposes.

Support from the central budget
The financial resources of operation and development shall be planned as state
budgetary estimates (allocations). There ar e various types of allocations and non-
state institutions may also receive support from some of such funds.

Student allocation
The student allocation – within the fra mework of state-financed tertiary
specialized education – serves the s upport, for study periods set out in the
respective educational regulations, of fu ll-time students of Hungarian nationality
(and students of foreign nationality w ho qualify for this support pursuant to
international agreements or by law) who participate in their first accredited and
specialized higher educational course orga nized within the ordinary educational
system, in their first graduate course, in their first complementary graduate
course or who participate in their fi rst full-time doctoral (Ph.D.) course in
institutions of higher education.
The student allocation will be determined by the number of students, the
standard amount of support per capita as set out in the Budgetary Act 1 and the
1 70.000 Forints/year = 250 USD/year (2002)

6
standard amount of support for participants in doctoral (Ph.D.) education 2.
Another segment of the student allocati on consists of other state resources
allocated in favour of the students as financial grants or grants in kin
d:

– the Scholarship of the Republic 3,
– financial aid respective to the purchase of course books and notes 4,
– accomodation in residence halls (dor mitories) or, instead of such
accomodation,
– the contribution to rental expenses 5.

Tuition and maintenance allocation
The tuition and maintenance allocation is such portion of the expenditures of
state higher education institutions whic h serves the purpose of ensuring the
conditions directly connected with the provision of state-financed educational
activities, educational activities provi ded against service fee or on an
entrepreneurial basis, and further the purpose of ensuring the research conditions
which are unseparable from the aforem entioned tuition activities. In addition
thereto, the allocation for the provision of operational costs of the background
infrastructure of higher education institutions shall also make part of this specific
allocation group.
The tuition and maintenance allocation includes the own revenues of the
institutions. The separately planned allocation which contributes to the
operational costs of any dem onstration schools, practicing clinics, model farms,
practicing premises for various arts and demonstration kindergartens, shall also
be included in this allocation group.
The standard amount of any such tuiti on and maintenance allocation shall be
established pursuant to the assessment of specific costs of the singular branches
(areas) of education, the output indicat ors and the number of students financed
from the central budget.

Program financing allocation
The program financing allocation is such pa rt of the state support that constitutes a
contribution towards the core program s and educational activity of higher
education institutions, and for their connected or supplementary activities. It serves
the purpose of launching new or specialised majors and programs, the publishing of
course books, the developing of educational materials, sport or cultural activities,
2 660.000 Forintss/year = 2357 USD/year (2002) 3 275.000 Forints/year = 982 USD/year (2002) 4 33.000 Forints/year = 118 USD/year (2002) 5 7000 Forints/year = 25 USD/year (2002)

7
international relations and other specific objectives. The program financing
allocation shall not be less than five per cent of the tuition and maintenance
allocation, calculated on the basis of th e annual standard of higher education
institutions. In respect of any portion of th e program financing allocation that is
not committed in advance, support may only be awarded by competitive tenders.

Research allocation
The research allocation, determined by th e annual State Budgetary Act, shall be
available for the support of scientific research, technical developments and
scientific workshops in higher education institutions (which, in a thematically
differentiated manner, help substantiate education), and for the ensuring of the
conditions for the programmes that prep are students for the acquisition of the
doctoral (Ph.D.) degree within the framework of doctoral education. The amount of
the research allocation must be determin ed by multiplying the total number of such
full-time teachers and researchers worki ng in higher education institutions who
possess scientific or artistic degrees, plus the total number of participants of the
full-time doctoral (Ph.D.) courses financed by the state, by the standard amount of
research support norm. Research done at hi gher education institutions may also be
supported from other research allocations managed by a ministry or another organ
with nation-wide authority.

Development allocation
The development allocation and the allocat ed fund for the “Basic Programs for the
Development of Higher Education” shall include the state support ensured for the
investment expenditures and renovation and infrastructure development costs of
higher education institutions, the support provided for the founding of
new
institutions of higher education and new faculties, as well as financial assets
received for such specific purposes and also the institution’s own income.

Other sources originating from the various sub-systems of the central bu
dget

In general, the various ministries fina ncially support higher education institutions
that provide tuition in the specific fields of the respective ministries. For example
the Ministry of Agriculture and Regiona l Development financially supports the
agricultural universities and colleges and th e Ministry of Health provides support
for the higher education institutions active in the field of public health affairs.

Entrepreneurial activity

8
The Act on Higher Education sets out that higher education institutions – without
jeopardizing the implementation of thei r core tasks – may provide tuition,
research, development, consulting, serv icing and other activities for external
clients as fee-based service or entr epreneurial activity. For example such
institutions may lease out their auditori ums for social events and conferences,
may operate canteens or restaurants or may publish university textbooks.

In addition to its basic tasks financed by the state, a state higher education
institution is allowed to provide tertiary specialized education against payment. The
institution is allowed to decide indepe ndently on the utilization of any income
originating from the aforementioned activity, provided that
a) the income from basic or entrepreneurial activity performed as service against
payment, shall cover any and all costs related to such activity, including the
expenses payable for the use of Treasury property;
b) within the economic operation system of the institution, the residue amount shall
exclusively be used for the operation and development of the institution and for the
purposes of education and research.

Tuition fee
Students participating in higher education financed by the state, shall pay tuition
fees and other fees. In the following cas es students shall be exempt from the
payment of tuition fees:
a) any student participating in his/her fi rst course of basic education or first
course of basic supplementary education,
b) any participants frequenting their firs t doctorial (Ph.D.) course, during the first
two academic years.
Students participating in higher education non financed by the state, shall pay
service fees and other costs and reimburse ments. Students participating in higher
education financed by the state shall not pay any service fee whatsoever.

Income from donations and from foundations
A state higher education institution is a llowed to own movable and real property
received as contribution to any foundation operating in favour of the institution,
as donation, gift or inheritance.

9
III. Financing of private and church (denominational) institutions of
higher
education

Methods of state support

Higher education institutions founded by ecclesiastic legal entities and
recognized by the state, and other highe r education institutions not founded by
the state (institutions operated by f oundations and private institutions)
recognized by the state, shall provide for the preconditions necessary for the
implementation of their tasks set out in the Act on Higher Education, from the
income provided by the founder and/or th eir own income, together with the
financial support received from the state. The preconditions necessary for any
development shall also be provided for by the maintaining organization.

Pursuant to the dispositions set out in the Act on Higher Education, private
institutions of higher education shall provi de their tertiary specialized tuition in
the form of service against paymen t or as entrepreneurial activity.
Nevertheless, the Act also allows that, by virtue of special authorization, any
private institution of higher education conduct tertiary specialized education
financed by the state. In other words, with certain contributions the st
ate –
thereby serving the principle of fair competition – also participates in the
financing of such institutions.

Such financing takes place pursuant to sp ecific agreements entered into between
the respective institutions and the Ministry of Education.
In such cases the institution shall receive financial support calculated on the
basis of the effective number of students, in accordance with the following rules:
a) the student allocation shall be provi ded in accordance with the effective
number of students financed by the state;
b) such institution shall be entitled to r eceive the standard amount of support for
tuition and maintenance (specified in respect of its specific professional field) for
the number of students set out in the agreement; and
c) may receive support from the program financing allocation.

Such financing is based on the effec tive number of students reported in the
month of October for statistical purposes. This is different from the practice in
the case of state universities and colleges, where the various allocations are
calculated considering also the number of students who drop out of school.

10
The Ministry of Education enters into a specific separate agreement with each
private institution of higher educati on and each church (denominational)
institution of higher education. Such s tipulation of agreements is preceded by
negotiations between Ministry represen tatives and the principals of the
institutions. Therefore the contents of th e singular agreements are the same in
respect of the most important issues, a nd may be different in respect of some
details.

In general, the structure and the contents of any such agreement are as follows:
1. The preliminaries and conditions to the provision of support,
2. The goals of the support,
3. The amount of the support (in specific breakdown),
4. The sources of the support,
5. The payment methods of the support,
6. The scheduling of the support,
7. The rules and regulations concerning the utilization of the support,
8. Supervision of the utilization of the support, reporting obligations,
9. Reclaiming of the support,
10. Financial settlement of accounts
11. Warranties
12. Other dispositions (e.g. settlement of controversies).

Support payment methods

These institutions receive state support as a special remittance, in opposition to
state institutions, which receive their re spective support amount incorporated in
their budget. The supporting organization, that is the Ministry, transfers the
specific amount from its own bank account kept with the National Treasury.

Support scheduling

The scheduling of supports may take pl ace in accordance with several methods.
In respect of certain types of support scheduling takes place on a monthly basis.
Such support types are:
• tuition contribution,
• contribution to rental costs,
• contribution to accomodation in student residence halls,
• student support.

11

The following contributions are transferred in two annual instalments:
• Scholarship of the Republic,
• contribution to mass sports.
The scholarships and tuition contributions to Ph.D. students are transferred in
one amount per annum.

Support utilization

The financing support shall be received by the non-state institution only if such
institution is in possession of the author ization to launch a (new) major course.
Such authorization may be interim as well.
Any support shall be utilized in accordance with the respective specified titles
and in the specified manners.
As a principal rule, non-state instituti ons are allowed to utilize any received
support on and before the 31st day of December of each year. Nevertheless,
church (denominational) institutions may be allowed to use their resources even
after this date and delay ma y be granted to any other institution if bank transfers
take place also with delay. The institu tion shall not grant further supports from
the support amounts received.
The singular institutions shall submit their reports on the utilization of any such
support before the 31st day of January of th e subsequent year. In the event that a
bank transfer suffers any delay and therefore the university or college fails to
utilize the financial support before Decem ber 31st, then such institutions are
granted a grace period in respect of the report submittance. In 2002, for example,
the reports on the utilization of research allocations were to be submitted by the
institutions before the 28th day of Marc h. The report consists of a financial
report and the respective explanatory not es and shall describe the activities
performed by the institution and the specifi c utilization of the received financial
support.
In the event that the report is unsuitabl e for auditing, the Ministry invites the
institution to amend or correct its report.

Support reclaiming

The Ministry of Education is allowed to reclaim any financial support in the
following events:
– the respective higher education institution ceases to be entitled to receive such
support; or

12
– any such support is utilized in any ma nner inconsistent with the specified
goals.

The private higher education institutions and the higher education institutions
operated by foundations are supervised by the Ministry of Education. On the
other hand, in respect of the church (de nominational) institutions, the State Audit
Office is authorized to carry out any supe rvision and the Ministry is not allowed
to exercise any direct review whatsoever.

Warranties

Until 2002, the Ministry has been grante d the warranty of possible issuing of
prompt collecting notes. In the event that , after the respective notice, the debtor
institution failed to pay the amount re quested by the Ministry, then the
outstanding amount was promptly coll ectible from the bank account of the
institution so concerned. In fact, such collecting notes have never been applied
and instead of such solution the Ministry granted deferred payment or reduction.
From 2002 the issuance of prompt collecti ng notes has been abolished and has
been replaced by no further warranty whatsoever.

For the time being there are no private uni versities in Hungary. The reason of such
lack is, that the satisfaction from private resources of the preconditions required for
the foundation of a university is practically impossible.
A university may be founded and may operate if it is capable of and suitable for, in
several scientific areas and in several scientific branches within scientific areas, and
in various major courses,
a) the provision of university graduate tu ition and further general and specialized
education;
b) scientific research, formation of doc tors (Ph.D.) and masters (hereinafter
jointly referred to as doc toral education) and awar ding of doctoral (PhD) and
master’s (DLA) degrees (hereinafter join tly referred to as doctoral degrees); and
c) conducting habilitation procedures; and
d) if its ordinary professors hold doctoral degrees and habilitation;
e) its associate professors hold doctoral degrees.
(2) A university must proportionally posse ss at the time of its foundation and at
all times thereafter
a) the full-time teaching staff necessary fo r the implementation of its tasks and
therein the adequate number of ordinary and associate professors;

13
b) the material conditions necessary for tu ition and scientific research (adequate
buildings, institutional library, informatical background, laboratories, premises for
experiment and exercise, technical equipment and others).

There are nine institutions in Hungary that operate as private colleges and
colleges maintained by foundations. Seven institutions thereof are located at
Budapest and two in the country (a t Székesfehérvár and Tatabánya).
For the time being five universities and three colleges have been founded as
church (denominational) institutions. At Budapest there are four universities and
two colleges, at Debrecen there is one university. In addition thereto a further
church (denominational) college has been established in Pécel (in the
agglomeration of Budapest).

Private colleges and colleges operated by foundations

In the first semester of the Acad emic Year 2001/2002, 29,758 students were
studying in private colleges and college s operated by foundations in Hungary.
Such number is equal to 8.5% of the en tire number of students receiving tertiary
education. Among such students 25,388 pe rsons were receiving tuition against
the payment of service fees and 4,420 persons were granted state-financed
education.

Among private colleges and colleges opera ted by foundations, four institutions
were founded in 1992, one wa s established in 1996 and further three institutions
were founded in 2001.

In respect of such institutions we may distinguish three principal sources of
financing:
1. state financing (standard per capita amounts)
2. service fees and other fees paid by the students,
3. contributions from founders and supporters and contributions obtained by
tenders

At the beginning of the 1990s, privat e colleges and colleges operated by
foundations were launched in possession of significant sums of money, but
thereafter external sources have constantly reduced.

14
From the eight institutions, two operate at Székesfehérvár and Tatabánya – in
two well-developed western counties of Hungary – and the other institutions are
located at Budapest. The former two institutions were created by the enterprises
of the region and the local self-government of the county. Their buildings were
provided, practically at no cost whatsoev er, by the local self-government. In the
years subsequent to their foundation, these institutions received financial
support from the municipal budget but today they can rarely rely upon any such
support.

One of the private colleges is the College for General Business Enterprise of
Budapest (Általános Vállalkozási Fő iskola). The college was founded in 1996
by the Conference Center at Villányi Avenue and the Free University
Foundation and was recognized by the state in the same year. It was established
with a minimum amount of financial contribution. The building of the college
was made available by the founder.
In the first year of operation the college received a 100% state support. Such
state support has been reduced from year to year and its actual proportion is
only 25%, the remaining 75% is covere d by paying students. Such proportions
generally characterize private colleges.
The financing of the colleges is also assisted by the Foundation for Further
Education of Entrepreneurs, with the accumulated amount of 1% contributions
from the personal income taxes.
Under the aspect of financing, International Business College merits particular
attention. Its legal pred ecessor, International Busi ness School, was founded in
1992 and received state accreditation with in Hungary in 1997. The specific
characteristic of this college is, th at it is maintained by a Hungarian
businessman and the operation of the co llege is financed from his private
patrimony.

The Act on Higher Education qualifies “Pető András” Institute for Conductive
Education of the Physically-Disabled a nd Conductor’s College. In fact it is a
particular institution as the operation thereof is guaranteed by a public
foundation, the International “Pet ő András” Public Foundation. Public
foundations may be established by the G overnment, by Parliament and the local
self-governments, therefore their operation is financed from state funds and they
qualify as state institutions.

The circumstance that it is extremely difficult to find external sources and
supporters, creates a problem of criti cal importance for private colleges.

15
, From the viewpoint of operation, the additional circumstance that the number
of paying students is very high (and ther efore state financing is very small)
produces significant uncertainty. The eff ective number of paying students might
be reduced radically within a short peri od of time. This additional factor of
uncertainty makes the scheduling of tuition periods quite difficult.
The foundations created for the suppor t of singular colleges may usually
contribute to the financing of the respective institution by transferrin
g the
accumulated amount of 1 % contributions from the personal income taxes. (In
Hungary taxpayers are allowe d to offer 1 % of their personal income taxes to
public benefit organizations). Such amount makes an insignificant part of the
budget of such colleges.

Church (denominational) institutions of higher education

The financing of church (denominationa l) universities and colleges consists of
the following sources:
I. Maintainer’s contributions:
– specific contributions (such support shall be used for the designated purpose only)
– operational contributions
– contribution to investments

II. Budgetary support

a) from the central budget
– operational contributions (based on standard per capita amounts)
– state tenders (for development or in specific subjects)
– state support to investments/renovation
– specific contributions for designated purposes (e.g. foreign study trip
s)

b) from the budget of local self-governments
Such contribution is insignificant. The local self-governments either provide
specific contributions for designated purposes or enter into an agreement with
the institutions. In the latter case the utilization goals are not specified.

III. Financial contribution from other or ganizations and business associations

16
The goal of the institutions is the intensification of such sources. Higher
education institutions may receive fi nancial support for development from
business associations and such business a ssociations may also contribute to the
costs of various research programs. Priva te persons provide assistance to church
(denominational) institutions by offering small donations and founding
scholarships. In addition thereto financing is received from church
(denominational) foundations from abroad.

IV. Own incomes

1. Service fees paid by students; tuition fee; re-examination charges;
accomodation fees in residence halls;
2. incomes produced by non-tutorial activities (insignificant)
e.g. utilization of assets that have temporarily become superfluous;
3.incomes from interests and profits from ex change rate fluctuation; (below 1%
within the incomes)

Within the financing resources, the propor tion of received financial supports is
about 60-70% while the own incomes constitute about 30-40%.

In respect of the operation of church (denominational) higher education
institutions recognized by the state, the st ate shall make available the respective
budgetary contributions in the same proportion and shall grant the option to
participate at the tenders under the same conditions as it takes place in respect of
state higher education institutions.

The statement of the effective numbe r of students educated in church
(denominational) higher education institu tions pursuant to which state financing
is received, shall take place in accordan ce with specific rules and regulations.

The effective number of such students e ducated in church (denominational)
higher education institutions who receive secular tuition and enjoy exemption
from the payment of tuition fees, shall be set out annually by the Minister for
Education, with due regard to the pr oposals submitted by the various churches
(denominations) and according to the following principle: the proportion of t
he
number of state-financed students, whose number shall be established in respect
of each denomination and who may gain access to church (denominational)
institutions, shall not be lower than the proportion of the total number of students
enrolled in all higher education institutions of the denomination so concerned for

17
the Academic Year 1997/1998, to the total number of state-financed students.
Such disposition grants significant advant age to the church (denominational)
higher education institutions over other, private institutions or colleges or
universities operated by foundations.
The compliance with such principles of proportionality – pursuant to prior
negotiations with the maintaining church es (denominations) – shall be provided
for by the Minister for Education, in the agreements to be entered annually with
the directors of the church (denominational) higher education institutions.
The distribution rates of the financ ial support, applied among the singular
institutions of one given church (denom ination), shall be established by the
maintainer.

Financing shall be due fo r students enrolled in accordance with the procedural
rules established for state institutions.

Problems of church (denominational) highe r education institutions are practically
identical to those of private colleges. C hurch (denominational) institutions also
meet difficulties in finding external s upporters and the foundations established
by church (denominational) colleges and universities ma y similarly contribute to
the financing of the respective ins titution by transferring the accumulated
amount of 1 % contributions from the pers onal income taxes. At the same time
their position is rendered more stable by the proportion of the state-financed
number of students.

Sources:
– Act LXXX of 1993 on Higher Education
– Government Decree 120/2000. (VII. 7.) on the financing of higher
education institutions within the fra mework of tuition and maintenance
allocations

18
– Government Decree 144/1996. (IX.17.) on the methods of support payable
to university and college students and on the fees payable by such students
– Government Decree 96/1995 (VIII.24. ) on the procedural order of
foundation and abolishing of higher education institutions
– Information provided by Ms Lívia B őhm, employee of the Ministry of
Education
– Information provided by Mr János Antal, Director of the College for General Business Enterprise
– Information provided by Mr Miklós R óka, Financial Director of “Pázmány
Péter” Catholic University