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Nowe źródła zasobów własnych Unii Europejskiej
New sources of European Union's own resources
[journal article]
Abstract The mission of the European Community and later the European Union was to take all actions that reduce disparities in economic development among Member States and their regions. These objectives were achieved through creating a customs union, a single European market and economic and monetary union,... view more
The mission of the European Community and later the European Union was to take all actions that reduce disparities in economic development among Member States and their regions. These objectives were achieved through creating a customs union, a single European market and economic and monetary union, and the introduction and implementation of trade, agricultural, cohesion, competition policies. The problem of obtaining financial resources that would allow the EU to fulfill the tasks assigned to it by treaties and other legal acts is inseparable from the functioning of the European Union. The EU needs to raise new own resources. In recent years there have been proposals for the introduction of new own resources in the form of a uniform VAT which would apply equally to all Member States and in the form of a tax on financial transactions. The principal disadvantage of the new methodology for calculating own resource based on VAT on supplies of goods and services, acquisitions and imports subject to the standard rate of VAT in each Member State is its complexity. Despite the efforts made, the abovementioned taxes still will not be typical own resource that directly supplies the budget of the European Union. They will still be transferred through state agencies or economic entities for tax on financial transactions and they will continue to be dependent on the systems and tax rates of each Member State.... view less
Classification
European Politics
Public Finance
Free Keywords
EU tax law; competences of the European Union; sovereignty; taxes
Document language
Polish
Publication Year
2014
Page/Pages
p. 55-78
Journal
Studia z Polityki Publicznej / Public Policy Studies, 1 (2014) 2
ISSN
2719-7131
Status
Published Version; peer reviewed