Future EU Funding: a Case of Lump-Sum Tax
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911979" target="_blank" >RIV/62156489:43110/17:43911979 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.5755/j01.ee.28.4.16498" target="_blank" >http://dx.doi.org/10.5755/j01.ee.28.4.16498</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5755/j01.ee.28.4.16498" target="_blank" >10.5755/j01.ee.28.4.16498</a>
Alternative languages
Result language
angličtina
Original language name
Future EU Funding: a Case of Lump-Sum Tax
Original language description
This paper is concerned with the EU financing reform, where the lump-sum tax is considered as an alternative source of revenue. The purpose of this study stems out of the current debate related to the EU budget reform, where tax-based own-resources are required to replace the current system of own resources of the EU budget. The novelty of this research arises from the evaluation of a hypothetical EU lump-sum tax as a future replacement of GNI and VAT-based EU budget own sources. The aim of this paper is to analyze the potential of a lump-sum tax as a source of future EU funding. We consider lump-sum tax as an EU per capita charge applicable to all citizens of 28 EU member states. In order to assess the lump-sum tax potential we simulate five different lump-sum tax rates and compare the obtained yield to current EU own resources. The results of the research show that a charge per capita in the EU does not have the capacity to fully replace GNI or VAT-based EU own resources. Therefore, we consider the EU per capita charge as a form of complementary source to fund the EU own budget, with no real potential to fully replace the current EU own resources.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Inzinerine Ekonomika (Engineering Economics)
ISSN
1392-2785
e-ISSN
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Volume of the periodical
28
Issue of the periodical within the volume
4
Country of publishing house
LT - LITHUANIA
Number of pages
10
Pages from-to
376-385
UT code for WoS article
000417180600003
EID of the result in the Scopus database
2-s2.0-85033800556