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Suggested changes of system of financing the EU budget: conclusions for Poland

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  • Elżbieta Kawecka-Wyrzykowska

Abstract

Against the background of the present system of financing the EU budget, proposals of two new taxes presented by the European Commission in the framework of the Multiannual financial framework 2014-2020 were discussed: the modified resource based on VAT (the so called new VAT) and a new proposal of the financial transactions tax (FTT). Both tax proposals were assessed from the point of view of theoretical criteria of an optimal financing of the budget. Next, Poland’s position on those two proposals was presented. Concluding remarks stress that both, from the point of view of the EU budget and of Polish interests, FTT would be a better budgetary resource.

Suggested Citation

  • Elżbieta Kawecka-Wyrzykowska, 2014. "Suggested changes of system of financing the EU budget: conclusions for Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 39.
  • Handle: RePEc:eko:ekoeko:39_61
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    File URL: http://ekonomia.wne.uw.edu.pl/ekonomia/getFile/749
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    References listed on IDEAS

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    1. Philippe Cattoir, 2004. "Tax-based EU own resources: an assessment," Taxation Papers 1, Directorate General Taxation and Customs Union, European Commission, revised Apr 2004.
    2. Haug, Jutta & Lamassoure, Alain & Verhofstadt, Guy & Gros, Daniel & De Grauwe, Paul & Ricard-Nihoul, Gaëtane & Rubio, Eulalia, 2011. "Europe for Growth: For a Radical Change in Financing the EU," CEPS Papers 4374, Centre for European Policy Studies.
    3. Margit Schratzenstaller, 2013. "The EU own resources system — Reform needs and options," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 48(5), pages 303-313, September.
    4. Maciej Cieslukowski & Rui Henrique Alves, 2006. "Financial Autonomy of the European Union after Enlargement," FEP Working Papers 217, Universidade do Porto, Faculdade de Economia do Porto.
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