EU Taxes for the EU Budget in the Light of Sustainability Orientation - A Survey

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

EU Taxes for the EU Budget in the Light of Sustainability Orientation - A Survey

Popis výsledku v původním jazyce

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&apos;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.

Název v anglickém jazyce

EU Taxes for the EU Budget in the Light of Sustainability Orientation - A Survey

Popis výsledku anglicky

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&apos;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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Jahrbucher für Nationalokonomie und Statistik

ISSN

0021-4027

e-ISSN

—

Svazek periodika

237

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

27

Strana od-do

163-189

Kód UT WoS článku

000413264300002

EID výsledku v databázi Scopus

2-s2.0-85029590590