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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

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50602 - Public administration

Result continuities

  • Project

  • 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

  • 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