REFORMING THE EU'S OWN RESOURCES AND CLIMATE TAX: A PATH TO FISCAL STABILITY AND ENVIRONMENTAL RESPONSIBILITY
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F25%3A10514040" target="_blank" >RIV/00216208:11220/25:10514040 - isvavai.cz</a>
Result on the web
<a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=UwLWfo99vk" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=UwLWfo99vk</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.14712/23366478.2025.676" target="_blank" >10.14712/23366478.2025.676</a>
Alternative languages
Result language
angličtina
Original language name
REFORMING THE EU'S OWN RESOURCES AND CLIMATE TAX: A PATH TO FISCAL STABILITY AND ENVIRONMENTAL RESPONSIBILITY
Original language description
The European Union faces the challenge of ensuring its future budgetary stability, which relates to tendences to find new sources of budgetary revenues. From the perspective of EU objectives in sustainable development, it seems to be necessary to reflect an increasingly significant need to secure support and funding for environmental goals. In this regard, the EU continues to expand its commitments to fiscal and environmental responsibility. It is becoming significantly clearer that existing instruments such as the Emissions Trading Scheme (ETS) and the Carbon Border Adjustment Mechanism (CBAM) are limited and that they cannot contribute to genuine EU Own Resource significantly. This paper examines how the EU might, from the legal perspective, enact new Own Resources to support its efforts in addressing climate change and promoting ecological and fiscal sustainability, and secure new funding of the EU budget and make a pathway to completely new genuine Own Resources. Further, the paper focuses on the question, which new Own Resources are compatible with the EU legal framework, what legal mechanisms under the Treaties, and Own Resources Decision are relevant, or if in this sense the institute of enhanced cooperation can be used. The paper further analyses the several detailed research questions, including the potential scope of the Own Resources Decision in relation to the harmonization of member states' tax legislation, particularly whether it is bound by the principle of conferral. The project also explores the nature of parliamentary action required across the 27 EU Member States, and whether a climate tax could be introduced based on enhanced cooperation among a group of 9+ like-minded countries. A well-structured climate tax could strengthen the EU budget, ensuring long-term fi al sustainability while supporting the Union's environmental objectives. However, successful implementation requires comprehensive coordination between member states.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Carolinae. Iuridica
ISSN
0323-0619
e-ISSN
2336-6478
Volume of the periodical
71
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
16
Pages from-to
145-160
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-105024557477