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Financial Autonomy of the European Union after Enlargement

Author

Listed:
  • Maciej Cieslukowski

    () (Posznan University of Economics)

  • Rui Henrique Alves

    () (Faculdade de Economia do Porto, Universidade do Porto)

Abstract

One of the most important and current problems in the European Union (EU) public finance concerns its system of own resources. Almost all economists involved in the subject agree that the present system needs a comprehensive reform, as it does efficiently allows to deal with the new reality of the enlarged European Union. However, there is quite a divergence on how to do the reform, the problem lying in its range and directions. In general some economists postulate to extend the EU tax base by the creation of one or more new EU taxes whereas others opt for simplifying the system by replacing traditional and VAT resources with the so called ”fourth resource”. These differences mainly result from dissimilar approaches of economists to the criterion of financial autonomy. The main aim of this paper is to evaluate the present system of EU own resources and the proposals of its reform owing to the criterion of financial autonomy.

Suggested Citation

  • 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.
  • Handle: RePEc:por:fepwps:217
    as

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    File URL: http://www.fep.up.pt/investigacao/workingpapers/06.07.04_WP217_rhalves.pdf
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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.
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    Cited by:

    1. 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.

    More about this item

    Keywords

    EU budget; own resources; financial autonomy;

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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