EU Taxes for the EU Budget in the Light of Sustainability Orientation - A Survey
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912019" target="_blank" >RIV/62156489:43110/17:43912019 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1515/jbnst-2017-1106" target="_blank" >https://doi.org/10.1515/jbnst-2017-1106</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1515/jbnst-2017-1106" target="_blank" >10.1515/jbnst-2017-1106</a>
Alternative languages
Result language
angličtina
Original language name
EU Taxes for the EU Budget in the Light of Sustainability Orientation - A Survey
Original language description
EU taxes play a key role in political and economic discussions about the future of the EU own resource system, and their desirability can vary accordingly. It is therefore essential to clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical review of pros and cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (overall) case for funding the EU budget with EU taxes rather than with contributions by Member States which currently make up for the lion's share of EU own resources. There are, however, some specific issues arising from a sustainability perspective, which could be addressed with the introduction of EU taxes. Departing from a comprehensive concept of sustainability which is based on the economic, the social, the environmental and the cultural/institutional pillar of sustainability, the paper identifies existing sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps and thus to strengthen sustainability-orientation of taxation in the EU.
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
50206 - Finance
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
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
Jahrbucher für Nationalokonomie und Statistik
ISSN
0021-4027
e-ISSN
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Volume of the periodical
237
Issue of the periodical within the volume
3
Country of publishing house
DE - GERMANY
Number of pages
27
Pages from-to
163-189
UT code for WoS article
000413264300002
EID of the result in the Scopus database
2-s2.0-85029590590