Future EU Funding: a Case of Lump-Sum Tax

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Future EU Funding: a Case of Lump-Sum Tax

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Future EU Funding: a Case of Lump-Sum Tax

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Inzinerine Ekonomika (Engineering Economics)

ISSN

1392-2785

e-ISSN

—

Svazek periodika

28

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

10

Strana od-do

376-385

Kód UT WoS článku

000417180600003

EID výsledku v databázi Scopus

2-s2.0-85033800556