PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2005 | 5 | nr 2 | 5-24
Tytuł artykułu

A rational system of the own resources for the European Community

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
A system of EC own resources needs a comprehensive reform because it does not correspond with the new reality of enlarged European Union (EU). The system analysis according to the own resources criteria in federal country proves that the present system of EC resources neither guarantees EC financial autonomy nor equity in taxation between Member States in aid of the general budget. Two main directions of reform are presently considered. First one concerns an extention of EC tax base by creation one or more new EC taxes while second one - a simplification of the system by replacing traditional and VAT resources with so called the fourth resource. The author tries to assess presented lines of reform according to postulated criteria. (original abstract)
Słowa kluczowe
Rocznik
Tom
5
Numer
Strony
5-24
Opis fizyczny
Twórcy
  • Poznań University of Economics, Poland
Bibliografia
  • Begg I., Grimwade N. (1997), Paying for Europe, Sheffield, Sheffield Academic Press.
  • Biehl D. (1990), Financing the EEC Budget, in: Public Finance with Several Levels of Government, Foundation Journal Public Finance.
  • Buchholz-Will W., Dahlström G., Huffschmid J. and others (2002), Progressive Fiscal Policy in Europe, www.memo-europe.uni-bremen.de/.../Euromemo_2002_Chapter_1.PDF.
  • Cattoir P. (2004), Tax-based EU Own Resources: An Assessment, European Commission Working Paper, no 1.
  • Cieślukowski M. (2004), Budżet Unii Europejskiej, Wydawnictwo AE w Poznaniu, Poznań.
  • El-Agraa A.M. (1994), The Economics of the European Community, Heme Hempsted, Harvester Wheatsheaf.
  • European Commission (1998), Financing the European Union, Commission Report on the Operation of the Own Resources System, Brussels.
  • European Commission (1998a), Allocation of 1998 EU Operating Expenditure by Member State, Brussels.
  • European Commission (1999), The Community Budget: The Facts in Figures, Luxembourg.
  • European Commission (2002), General Budget of the European Union for the Financial Year 2002, Luxembourg.
  • European Commission (2002a), Allocation of 2001 EU Operating Expenditure by Member State, Brussels.
  • European Commission (2004), Allocation of 2004 EU Operating Expenditure by Member State, Brussels.
  • European Commission (2004a), Financing the European Union, Commission report on the operation of the own resources system, Brussels.
  • European Council (1967), First Council Directive of 11 April 1967 on the Harmonization of Legislation of Member States Concerning Turnover Taxes, Official Journal P 071, 14/04/1967.
  • European Council (1970), Council Decision of 21 April 1970 on the System of the European Communities' Own Resources, Official Journal L 94, 29/07/1970.
  • European Council (2000), Council Decision of 29 September 2000 on the System of the European Communities' Own Resources, Official Journal L 253, 07/10/2000.
  • European Council (2003), Council Directive 2003/96/EC of 27 October 2003 Restructuring the Community Framework for the Taxation of Energy Products and Electricity, Official Journal L 283, 31/10/2003.
  • Norregard J. (1997), Tax Assigmant, in: T. Ter-Minassian (ed.), Fiscal Federalism in Theory and Practice, Washington, International Monetary Fund.
  • Symonides J. (2002), Unia Europejska - państwo - region. Nowe pojmowanie subsydiarności i suwerenności, in: E. Haliżak, S. Przymierz (ed.), Unia Europejska. Nowy typ wspólnoty międzynarodowej, Warszawa, Fundacja Studiów Międzynarodowych.
  • Usher J. A. (1998), EC Institutions and Legislation, London, Longman.
  • Walsh C. (1993), Fiscal Federalism: An Overview of Issues and a Discussion of their Relevance to the European Community, in: European Economy, No 5.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171220411
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.