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Journal articles on the topic 'EU budget system'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Акчурина, А. М., та А. И. Кагарманова. "Безопасность бюджетной системы и методика оценки её эффективности". Экономика и управление: научно-практический журнал, № 6(180) (25 грудня 2024): 129–32. https://doi.org/10.34773/eu.2024.6.22.

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В статье описана сущность категории «бюджетная безопасность», а также ее взаимосвязь с эффективностью бюджетной системы. На основе сравнительного анализа авторских методик по оценке состояния и эффективности бюджетной системы обобщен и сформирован подход, позволяющий получить комплексную оценку эффективности бюджетной системы и выявить угрозы бюджетной безопасности. The article describes the essence of the budget security category, as well as its relationship with the effectiveness of the budget system. Based on a comparative analysis of the author's methods for assessing the state and effecti

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Хамурадов, М. А., М. М. Алдамова, and М. А. Мадаева. "Fiscal Policy and its Impact on the Formation of the Consolidated Budget of the Region." Экономика и управление: научно-практический журнал, no. 3(159) (June 25, 2021): 123–26. http://dx.doi.org/10.34773/eu.2021.3.22.

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Актуальность данной темы обусловлена высоким значением бюджетно-налоговой политики в формировании финансовой системы как в масштабах страны, так и на региональном уровне. В статье проводится анализ налоговых и неналоговых поступлений в консолидированный бюджет Чеченской Республики за последние годы и на этой основе дается оценка эффективности бюджетно-налоговой политики в регионе. Отмечена роль межбюджетных трансфертов в формировании бюджетов дотационных регионов. The relevance of this topic is due to the high importance of fiscal policy in the formation of the financial system both on a natio

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Opałka, Benedykt. "Wybrane dochody budżetów gmin przekazywane z budżetu państwa w układzie przestrzennym w Polsce w latach 2004–2011." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, no. 3 (November 29, 2013): 53–77. http://dx.doi.org/10.33119/kkessip.2013.3.3.

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After Poland’s accession to EU regional and local development as well as public administration actions for improvement of conditions of living were tied with the necessity to invest heavily, especially in infrastructure. Providing necessary funds meant combining funds from different sources, particularly from public resources and from the EU budget. In the present system of financing the tasks of local government, external income, transferred to the local government through national budget, is important part of development policy, even though it limits financial self-reliance of local governme

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Begg, Iain. "Funding the Eu Budget: A Case for Inaction?" Public Finance and Management 9, no. 4 (2009): 506–35. http://dx.doi.org/10.1177/152397210900900403.

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The way the EU budget is funded is often criticized, especially in the light of the increasingly complex devices used to limit net contributions. In addition to the formal UK rebate, there are reduced rates of take-up of different funding streams for certain other countries, all of which makes the funding side of the EU messy. Calls for the budget to be funded by a tax (or taxes) assigned to the EU level have repeatedly been articulated. However, the system has one overarching attraction which is that it assures the EU of sufficient revenue to fulfill its spending commitments. This paper offer

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Kölling, Mario. "How much Solidarity is in the EU Budget?" Perspectives on Federalism 7, no. 3 (2015): 77–97. http://dx.doi.org/10.1515/pof-2015-0019.

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Abstract In this article I argue that the EU budget is (slowly) moving from a budget based on the rationale that richer EU countries help poorer EU countries in exchange for their engagement to the process of economic integration, and because economic development of the EU has positive economic returns for them, to a concept of solidarity based on a different rationale; that all member states and the Union are confronted with the same challenges and risks. In order to support this argument I analyse the development of the different budget headings as well as the increasing flexibility within t

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Зарипова, И. Р., В. М. Минеева, Г. Х. Азнабаева, and Э. З. Исламгулова. "Analysis of Local Budget Execution for 2016–2018." Экономика и управление: научно-практический журнал, no. 1(151) (February 7, 2020): 81–86. http://dx.doi.org/10.34773/eu.2020.1.20.

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В статье проведен анализ исполнения местного бюджета на примере города Стерлитамак Республики Башкортостан за 20162018 годы. Финансы муниципальных образований органов управления являются важным составляющим звеном финансовой государственной системы, что обусловливает актуальность темы исследования. Цель данной статьи анализ исполнения бюджета в части доходов и расходов с применением программно-целевого принципа. Проведенный анализ дает возможность изучить динамику местного бюджета города Стерлитамак за 20162018 годы. The article analyzes the implementation of the local budget on the example of

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Ширяева, Н. В. "State program «Public Finance Management of the Ulyanovsk Region»." Экономика и управление: научно-практический журнал, no. 4(160) (August 25, 2021): 118–21. http://dx.doi.org/10.34773/eu.2021.4.19.

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Эффективное управление региональными финансами считается приоритетной и важной задачей функционирования бюджетной системы РФ. Реализация различных региональных программ направлена на повышение эффективности управления государственными финансами и позволяет обеспечить сбалансированность и устойчивость бюджетов. Рассмотренные в статье мероприятия реализуемой региональной программы наглядно показывают исполнение обязательств, выравнивание соотношения поступающих доходов и расходов в бюджетах муниципальных образований, а, следовательно, и повышение эффективности управления региональными финансами.

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KOROLEVA, Lyudmila P., Kseniya A. BELOVA, and Mariya K. FROLOVA. "The national budget as the financial basis for the environmental policy in the EU countries." National Interests: Priorities and Security 17, no. 8 (2021): 1567–87. http://dx.doi.org/10.24891/ni.17.8.1567.

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Subject. The article discusses the role of the budgetary system in the EU countries in financing the environmental policy of States. We analyze the volume and structure of environmental taxes and national budgetary spending on environmental protection, and their equilibrium. Objectives. We trace modern trends in the environmental portion of the EU countries’ budgets and substantiate thresholds of budgetary revenue and expenditures with respect to the environment in the Russian Federation. Methods. The study is based on general, economic-statistical methods and methods of economic analysis of t

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D’Alfonso, Alessandro. "Reforming the financing of the EU budget: Outlook." Perspectives on Federalism 8, no. 2 (2016): E—46—E—83. http://dx.doi.org/10.1515/pof-2016-0009.

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Abstract This paper provides a general overview of the EU’s own resources system, and of the debate on its possible reform within the current legal framework. Two alternative reforms are discussed, along with their possible advantages and drawbacks: 1) a simplified system based only on a resource related to gross national income; and 2) the introduction of new genuine own resources and the possible elimination of some current own resources. The second option, which has long been called for by the European Parliament, is explored in further detail, with an overview of the potential candidates f

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Breuer, Johanna Lorraine. "Revisiting Early Fiscal Centralisation in the European Coal and Steel Community in Light of the EU’s Transfer Budget." Politics and Governance 11, no. 4 (2023): 28–39. http://dx.doi.org/10.17645/pag.v11i4.7252.

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The last few years have resulted in substantial changes for the EU’s fiscal powers, primarily through the introduction of the Next Generation EU funds. This article argues that the assessment of these developments as federalisation processes is based upon a central misunderstanding of the EU budget as a public goods budget in a federal state. The EU is a compound polity comprising of mature states, and its budget may be termed a “transfer budget,” which allows member states to predict budgetary costs and benefits. To understand the transfer-oriented nature of the budget, this article adopts a

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Dubyna, M., Yu Honcharenko, and O. Kalchenko. "Introduction and implementation of the medium-term budget planning system in Ukraine: the experience of Germany." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 78–92. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.078.

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The need for effective budget planning in Ukraine in order to ensure effective and transparent implementation of the budget process generates the necessity for scientific understanding of the transfer of European practice of medium-term budget planning (MTBP) in domestic realities. Despite numerous developments of scientists concerning the possibilities of improving the procedure of medium-term budget planning (MTBP) in Ukraine, it is important to identify the features of its implementation based on the experienceof developed countries, which will allow us, taking into consideration the obtain

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Рахимов, Р. Р., and И. Ю. Карелин. "Analysis of Modern Expenditure Management System of the Budget of the Republic of Bashkortostan." Экономика и управление: научно-практический журнал, no. 1(151) (February 7, 2020): 43–46. http://dx.doi.org/10.34773/eu.2020.1.11.

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В статье авторы приводят результаты анализа расходной части бюджета субъекта Российской Федерации с целью выявления степени эффективности с учетом наличия определенных социальных приоритетов в региональной политике государства на современном этапе. In the article, the authors present the results of the analysis of the expenditure part of the budget of the subject of the Russian Federation in order to identify the degree of efficiency, taking into account the presence of certain social priorities in the regional policy of the state at the present stage.

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Бисултанова, А. А. "Issues of Optimising of the Regional Budget Deficit." Экономика и управление: научно-практический журнал, no. 3(171) (June 22, 2023): 117–22. http://dx.doi.org/10.34773/eu.2023.3.19.

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Автором исследованы взаимосвязи ВРП и бюджетной системы. Автор подчеркивает необходимость совершенствования бюджетной политики, реализуемой в регионе. Финансовая несостоятельность бюджета Чеченской Республики, отнесение региона к высокодефицитному на протяжении последних десятилетий, несмотря на благоприятные природно-климатические условия, наличие богатого природно-ресурсного потенциала, свидетельствует о необходимости пересмотра основных ориентиров экономической политики, реализуемой на данном этапе развития. Автором приведены основные ориентиры дальнейшего развития республики в целях увелич

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Gadbled, Robin. "Addressing System Deficiencies in the Protection of the Financial Interests of the EU: Preventing Harm and Incentivizing Change." German Law Journal 24, no. 6 (2023): 1023–43. http://dx.doi.org/10.1017/glj.2023.65.

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AbstractThe article looks at how “systemic” irregularities or breaches of law imputable to EU Member States are defined in key legal documents relating to the protection of the EU budget – notably with regards to Agricultural, Structural and Recovery funds, and with regards to the Conditionality Regulation. It is argued that “system deficiencies” arise where the financial interests of the European Union are damaged or put at risk because the systems meant to protect these interests in a Member State are considered deficient themselves. The scope of these systems varies with documents: some sys

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Grytsyshen, D. O., I. A. Yukhymenko-Nazaruk, I. V. Abramova, and J. Islamli. "The role of taxation in stimulating economic development and increasing the competitiveness of EU countries." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(60) (April 30, 2025): 9–16. https://doi.org/10.26642/pbo-2025-1(60)-9-16.

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The article examines the trends in the development of tax systems of the EU member states. The article focuses on the dynamics of tax revenues to the common budget of the European Union. It is proved that the tax systems of the EU member states are stable and efficient, provide reliable financing of public expenditures and implementation of social programmes. The main components of fiscal revenues are indirect taxes, direct taxation and social contributions. It is established that indirect taxation remains an important component of the tax system and includes value added tax, excise taxes and

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Shalimov, Volodymyr, Olha Roieva, and Valerii Reshetov. "Principles of the Budget Process and Financial Regulation in EU Legislation." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 8(41) (2022): 192–201. http://dx.doi.org/10.32515/2663-1636.2022.8(41).192-201.

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Studying the principles of the budget process in order to determine their positive aspects and use them to improve national legislation in the field of the budget process is an important task. The purpose of this study is to analyze the principles of the budget process and financial regulation in EU legislation, outline the directions of their implementation in the mechanism of the national budget process, budget management and budget policy. The principles of budget regulation proposed by international organizations, in particular the OECD, as well as the principles provided for in the Financ

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BOIAR, Andrii. "The latest imperatives for the transformation of the EU budget system." Foreign trade: economics, finance, law 121, no. 2 (2022): 107–23. http://dx.doi.org/10.31617/zt.knute.2022(121)09.

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Introduction. In the context of the COVID-19 pandemic, military-political, migration, terrorist, environmental and other security threats, European integration ambitions of Ukraine and other Eastern European countries, there is a markedly growing cognitive interest in various aspects of the EU’s functioning, including its financial and budgetary provisions. Analysis of recent research and publications. There are many attempts by European scientists to interpret and justify the structure of the revenues and expenditures of the EU budget. Materials and methods. The study is based on a systematic

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Karpenko, Maksym Yu. "Formation of Local Budgets Revenues in the EU Member States." Business Inform 8, no. 547 (2023): 53–64. http://dx.doi.org/10.32983/2222-4459-2023-8-53-64.

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The aim of the article is to generalize and systematize the experience of formation of local budget revenues in the EU Member States. It is determined that the average value of the ratio of local budget revenues to GDP in 27 EU Member States for the period 2001–2022 is 12.24%, but the range of values of this indicator varies significantly by country. Thus, in island countries, such as Malta and Cyprus, this ratio is 0.58% and 1.69%, respectively, while in Denmark it constitutes 33.67%. Transfers have the highest fiscal significance in the structure of budget revenues of local budgets, followed

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Bachev, Hrabrin. "A Study on Development of Agraria Research and Innovation System in Bulgaria." International Journal of Business Management and Finance Research 4, no. 2 (2021): 82–96. http://dx.doi.org/10.53935/26415313.v4i2.189.

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Despite the great theoretical and practical significance, in Bulgaria there are no comprehensive analysis of the state and evolution of agrarian research and development (ARD) activities in public and private sectors. The goal of this paper is to analyze the state and evolution of ARD in Bulgaria during the period after country’s EU accession in 2007, identify major trends in that area, make a comparison with other EU states, specify main problems, and suggest conclusions for improvement of policies during next programing period. The analysis has found out that in years of EU membership the ex

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Ackrill, Robert, and Adrian Kay. "Historical-institutionalist perspectives on the development of the EU budget system." Journal of European Public Policy 13, no. 1 (2006): 113–33. http://dx.doi.org/10.1080/13501760500380775.

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Tropina, Valentyna, and Andrii Klymenko. "Taxes in the formation of financial resources territorial communities: Ukraine and the EU." University Economic Bulletin, no. 49 (May 22, 2021): 181–88. http://dx.doi.org/10.31470/2306-546x-2021-49-181-188.

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The issues of fiscal decentralization and the search for ways to increase the level of financial independence of territorial communities are extremely important for the socio-economic development of Ukraine. The main instrument by which territorial communities carry out their functions is the budget. Therefore, issues and problems that relate to the formation of the revenue side of local government budgets, the search and implementation of reserves for their filling, the expansion of the tax base is given a lot of attention in the scientific works of scientists from both foreign and domestic s

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Komissarova, Zh N., and E. A. Sergeev. "EU fiscal governance and budget consolidation in Visegrád countries." MGIMO Review of International Relations, no. 3(66) (July 28, 2019): 131–58. http://dx.doi.org/10.24833/2071-8160-2019-3-66-131-158.

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Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance. Since the Visegrád countries have accomplished their consolidation effort, it seems topical to study their experience and assess the efficiency of consolidation measures. Involving descriptive statistical analysis, the authors posit that supranational impact on national budgets of Visegrád countries was quite efficient, as all economies concerned have accomplished a relatively sizeable fiscal consolidation. This happened largely du

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Chugunov, I., V. Makogon, and Yu Markuts. "INSTITUTIONAL TRANSFORMATIONS OF THE PUBLIC FINANCE SYSTEM." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 325–31. http://dx.doi.org/10.18371/fcaptp.v2i37.230298.

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Abstract. The article reveals the role of the public finance system in macroeconomic stability, regulation of economic processes, and improving the level and quality of life of the population. The directions of institutional transformations of the public finance system are determined. The authors disclose the provisions on improving the efficiency of public financial resources, improving public debt management tools, developing the institutional environment of public-private partnership, criteria for allocating public financial resources in the unfavorable dynamics of budget revenues. The shar

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Koval, Viktor, Olga Laktionova, Iryna Udovychenko, Piotr Olczak, Svitlana Palii, and Liudmyla Prystupa. "Environmental Taxation Assessment on Clean Technologies Reducing Carbon Emissions Cost-Effectively." Sustainability 14, no. 21 (2022): 14044. http://dx.doi.org/10.3390/su142114044.

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Anthropogenic emissions increase the concentration of greenhouse gases, including carbon dioxide, which necessitates the promotion of environmental protection as one of the most urgent tasks of European environmental policy. The reduction of greenhouse gas emissions and the development of clean technologies in production also depends on the impact of environmental taxation; in this regard, a methodology for analyzing its impact and assessment on the development of eco-friendly technologies is proposed. An analysis of environmental tax revenues to the budgets of the EU countries revealed the in

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BOHDAN, Tetiana. "Upgrading the fiscal rules system in the European Union and prospects for their reforms in Ukraine." Fìnansi Ukraïni 2023, no. 1 (2023): 48–64. http://dx.doi.org/10.33763/finukr2023.01.048.

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Introduction. In 2022 and 2023 fiscal rules in Ukraine were suspended by amendments to the Budget Code, although after the end of war the negotiation process with the EU on its enlargement will put the issue of resumption of the fiscal rules in Ukraine and their alignment with the EU norms on the economic reforms’ agenda in Ukraine. Problem Statement. Restoration of the system of fiscal rules in Ukraine and its new substantive filling on the way of Ukraine’s preparation for the EU accession taking into account the experience of implementation of the supra-national fiscal rules in the EU and ch

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Мудрова, Е. Б., and М. С. Петрова. "Regulation of Outsourcing in the Public Administration System." Экономика и управление: научно-практический журнал, no. 3(159) (June 25, 2021): 20–26. http://dx.doi.org/10.34773/eu.2021.3.4.

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В статье предложен методический подход к оценке целесообразности применения аутсорсинга государственными органами исполнительной власти с целью повышения качества передаваемой функции и экономии бюджетных средств за счет оптимизации численности административно-управленческого персонала и высвобождения ресурсов. Методический подход разработан на основе анализа и обобщения программ применения аутсорсинга в органах исполнительной власти 15 субъектов РФ. Предложена методика расчета интегральных показателей для принятия решения об аутсорсинге отдельной функции, она включает в себя условия и этапы п

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Borodo, Andrzej. "Some Legal problems of State Budget and the Budget Act in Poland." Studia z zakresu nauk prawnoustrojowych. Miscellanea VIII, z. 2 (2018): 11–20. http://dx.doi.org/10.5604/01.3001.0013.0357.

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The elaboration presents some selected legal problems concerning passing, range of application and detailed character of state budget and the budget act. There are current problems that require analysis and discussion leading to doubts or the need for a change in the legal system, including the Constitution. The article presents - in general overview - the following legal issues: the problem of the relation between budget regulations contained in the Constitution of the Republic of Poland and EU budget regulations, legal meaning of budget principles, the problem of state budget completeness an

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Bednář, Milan. "Political Budget Cycles in the European Union: New Evidence of Fragmentation." Acta Oeconomica 69, no. 4 (2019): 523–47. http://dx.doi.org/10.1556/032.2019.69.4.3.

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This paper deals with the possible existence of political budget cycles (PBCs) within the European Union (EU). I use panel data for 28 EU countries from 1995 to 2016 and provide estimates based on dynamic panel regressions. I employ a system-GMM estimator complemented by the Principal Component Analysis (PCA) to limit the number of instruments. The specifications include structural budget balances related to the potential GDP, thereby limiting the initial endogeneity. These measures capture the true motivation behind fiscal policies. The results suggest that the EU member states exhibit PBCs:

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Schratzenstaller, Margit, Alexander Krenek, Danuše Nerudová, and Marian Dobranschi. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey." Jahrbücher für Nationalökonomie und Statistik 237, no. 3 (2017): 163–89. http://dx.doi.org/10.1515/jbnst-2017-1106.

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Abstract 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

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IVANCHENKO, D.I. "On the development of a risk–oriented medium–term VAT forecasting system." Market Relations Development in Ukraine №9(220)2019 119 (November 3, 2019): 17–24. https://doi.org/10.5281/zenodo.3526629.

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The subject is the problems of developing a risk–oriented medium–term VAT forecasting system. The aim of the study is the scientific and practical substantiation of the issue of developing a risk– oriented medium–term VAT forecasting system. Research Methods. The author used general scientific and special methods of research of economic phenomena concerning the medium–term forecasting of VAT. Scope of the results. Public finances, budget process, management of budget revenues, medium– term budget forecasting. Results of the investigation. It was determined t

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Wielechowski, Michał. "POLITICAL BUDGET CYCLES IN THE EUROPEAN UNION – POST-COMMUNIST HERITAGE." Acta Scientiarum Polonorum. Oeconomia 17, no. 2 (2018): 125–32. http://dx.doi.org/10.22630/aspe.2018.17.2.28.

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We test the hypothesis that post-communist history affect election cycles in the European Union countries. We show that pre-election fiscal manipulation increase total public spending per capita by 1.9% and three specific spending categories, i.e. general public services, public order and safety, and economic affairs in Central and Eastern Europe democracies with post-communist roots. At the same time we observe no significant spending deviations in remaining EU Member States, except expenditure linked to environmental protection. Our results indicate cross-country heterogeneity of political b

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Mekhonoshina, Yu A. "THE EU ECONOMY MANAGEMENT SYSTEM IN CONDITIONS OF ECONOMIC CRISIS. IRELAND’s CASE." Вестник Удмуртского университета. Социология. Политология. Международные отношения 4, no. 4 (2020): 462–66. http://dx.doi.org/10.35634/2587-9030-2020-4-4-462-466.

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In 2008 the world faced a powerful economic crisis, which led to significant problems in the EU. Some states, such us Portugal, Italy, Ireland, Greece and Spain, were on the verge of default. In such conditions the EU had to take appropriate measures to save European countries. The author reviewed the measures which concerned Ireland. At the beginning of the century Irish economy showed rapid growth. But in 2010 the default threatened “The Celtic tiger”. It was conditioned by the collapse of mortgage landing system and the rapid outflow of foreign capital. As far as Ireland participates in the

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Байкова, Эльвира Рафаэлевна, and Наркас Байрасовна Сингизова. "Measures to Improve the Tax System in the Oil Industry." Экономика и управление: научно-практический журнал, no. 2(146) (April 25, 2019): 109–12. http://dx.doi.org/10.34773/eu.2019.2.22.

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Нефтяной сектор является одним из основных сегментов экономики Российской Федерации, который обеспечивает значительную часть поступлений в государственный бюджет страны. Для поддержания нефтяной отрасли необходимо создать благоприятные условия, которые позволят сохранить достигнутые объемы добычи и экспорта нефти: привлечь инвестиции для освоения новых месторождений, увеличить глубину переработки нефти. В связи с этим в последние годы ведутся дискуссии о совершенствовании налогового режима в нефтяной отрасли. В статье раскрывается содержание действующей системы налогообложения и предлагаются м

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Ishmanova, Diana. "FEATURES BUDGETING IN THE RBB SYSTEM." INNOVATIONS IN ECONOMY 4, no. 3 (2021): 86–92. http://dx.doi.org/10.26739/2181-9491-2021-3-12.

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This article examines how today many developed and developing countries are developing budgetary practices for the medium term. Of course, we do not believe that medium-term budgeting determines the economic development of these countries. Nevertheless, budget revenues for the medium term can be mentioned as a factor in achieving the stated goals and objectives of the government. In the experience of EU member states, results-based budgeting demonstrates the feasibility of socio-economicpolicies

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Savitska, Svitlana, Maryna Pravdiuk, Inna Dolzhenko, Nadiia Banera, and Maksym Samchyk. "Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects." Independent Journal of Management & Production 13, no. 3 (2022): s145—s160. http://dx.doi.org/10.14807/ijmp.v13i3.1906.

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At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to

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Kondrat'eva, N. "Transformation of EU Financial Regulation." World Economy and International Relations 66, no. 10 (2022): 81–92. http://dx.doi.org/10.20542/0131-2227-2022-66-10-81-92.

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The subject of the study is supranational financial regulation aimed at overcoming the lack of investments, finding effective areas of their application, involving more actors in market processes and eliminating territorial imbalances. The purpose of the article is to form a vision about the growth of financial resources of the European Union (EU), which has become the response of official Brussels to the challenges of recent years, such as the weakening of confidence in EU institutions and the crisis of the COVID&#8209;19 pandemic. The task is solved using expert assessments and descripti

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Nerudová, Danuše. "Taxing of financial sector as possible own resource of EU budget." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 1051–60. http://dx.doi.org/10.11118/actaun201361041051.

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The discussion about the possible taxation of the financial sector has started in the European Union as a result of the financial crisis which has spread to the Europe from the United States in 2008. European Commission concluded that EU should lead the efforts to introduce system of levies or taxies on financial institutions. EU member states individually committed to support the financial sector for a total about EUR 4.6 trillion (i.e. 39% of EU-27 GDP in 2009). Those public interventions have significant budgetary consequences (strongly felt in Greece, Spain or Italy) and imposes a heavy bu

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Chugunov, Igor, Valentina Makohon, and Valerii Korovii. "FORMATION OF BUDGET EXPENDITURE IN THE SYSTEM OF FISCAL REGULATION." Baltic Journal of Economic Studies 6, no. 2 (2020): 100–107. http://dx.doi.org/10.30525/2256-0742/2020-6-2-100-107.

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The purpose of the article is to substantiate scientific and methodological approaches to the development of a financial and budgetary strategy for budget expenditures in the context of globalization of the economy. The comparative and factor method allowed to reveal the peculiarities of the financial and budgetary strategy of forming the budget expenditures of the EU and Ukraine in the system of public finance management, to determine approaches for its improvement. Methodology. The substantiation of scientific and methodological approaches to the development of the financial and budgetary st

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Alt, James, David Dreyer Lassen, and Joachim Wehner. "It Isn't Just about Greece: Domestic Politics, Transparency and Fiscal Gimmickry in Europe." British Journal of Political Science 44, no. 4 (2014): 707–16. http://dx.doi.org/10.1017/s0007123414000064.

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This article analyzes the political origins of differences in adherence to the fiscal framework of the European Union (EU). It shows how incentives to use fiscal policy for electoral purposes and limited budget transparency at the national level, combined with the need to respond to fiscal rules at the supranational level, interact to systematically undermine the Economic and Monetary Union through the employment of fiscal gimmicks or creative accounting. It also explains in detail how national accounts were manipulated to produce electoral cycles that were under the radar of the EU budget sur

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Bizioli, Gianluigi. "Article: A Hamiltonian Moment for EU Taxation?" Intertax 52, Issue 11 (2024): 705–12. http://dx.doi.org/10.54648/taxi2024071.

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This contribution explores the possibility of a ‘Hamiltonian moment’ in the European Union (EU) public finances, drawing a parallel with the historical experience of the United States (US) in the late eighteenth and early nineteenth centuries. It examines the different theoretical positions on the existence and scope of the EU’s authority to tax, as well as the legal and political challenges that such an authority would entail. It argues that the EU does have the power to levy taxes for funding its budget, based on Article 311 of the Treaty on the Functioning of the EU (TFEU), but that this po

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Walenia, Alina. "Ethical Standards in the Process of Counteracting Financial Abuse with Regard to EU Budget Funds. The Case of Poland." Annales. Etyka w Życiu Gospodarczym 21, no. 2 (2018): 73–86. http://dx.doi.org/10.18778/1899-2226.21.2.05.

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In accordance with the binding regulations of the EU law, each institution participating in the EU funds management process has in place relevant procedures preventing fraud and corruption and discouraging people from taking such actions. Managing institutions that work in cooperation with organisations which participate in the implementation of EU funds ensures the operation of an effective fraud risk management system and the implementation of effective anti‑fraud means which are designed to protect the financial interests of the European Union. The ethical norms and principles implemented i

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SOLOMINA, Hanna, Mariia ROZHENKO, and Anastasiia VOVCHENKO. "Legal regulation of the financial sector in the minds of European integration." Economics. Finances. Law 4/2024, no. - (2024): 49–53. http://dx.doi.org/10.37634/efp.2024.4.10.

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The paper shows that under the conditions of Ukraine's association with the European Union, the following institutions of financial law are subject to significant transformations: budget law - the development of the medium-term budget planning system, the refusal of the annual adoption of the Laws of Ukraine "On the State Budget", tax law - the common VAT system; gradual approximation of excise tax rates on tobacco products to the corresponding EU rates; bringing the classification of alcoholic beverages and the list of excise goods into compliance with EU requirements through the inclusion of

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Kawecka-Wyrzykowska. "Proposal for Changes in the Financing System of the EU Budget Poland’s Position." Polish Review 60, no. 3 (2015): 61. http://dx.doi.org/10.5406/polishreview.60.3.0061.

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Chornovol, Alla, Julia Tabenska, Tetiana Tomniuk, and Liudmyla Prostebi. "Public finance management system in modern conditions." Investment Management and Financial Innovations 17, no. 4 (2020): 402–10. http://dx.doi.org/10.21511/imfi.17(4).2020.34.

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The public finance management system is an important lever for equalizing financial and budgetary disproportions in the context of institutional changes. The paper aims to substantiate the directions of development of the public financial management system. Economic and statistical methods and correlation-regression analysis methods are used to determine the relationship between the GDP deflator and the share of revenues, expenditures, the general government budget deficit, and public debt in GDP, assessing the features of the public financial management system in Ukraine and EU countries. Thi

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MEZEI, Sebastian, and Alma PENTESCU. "UNDERFUNDING OF THE HEALTH SYSTEM IN ROMANIA." Revista Economica 74, no. 3 (2022): 71–81. http://dx.doi.org/10.56043/reveco-2022-0026.

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Although health spending has increased in Romania, the budget allocation for health, compared to the gross domestic product, is among the lowest in Europe, specifically, in 2019, lower on average by 4.69% compared to the European average and by 6.08% compared to Germany, the country with the highest budget allocation for health. Every year, Romania s mortality rate is among the highest in the European Union, each time above the EU average and in last place in terms of treatable causes of mortality, which does show that the national health system fails to provide the necessary services, among t

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Mezei, Sebastian, and Alma Pentescu. "UNDERFUNDING OF THE HEALTH SYSTEM IN ROMANIA." Revista Economica 74, no. 3 (2022): 71–81. https://doi.org/10.56043/reveco-2022-0026.

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Although health spending has increased in Romania, the budget allocation for health, compared to the gross domestic product, is among the lowest in Europe, specifically, in 2019, lower on average by 4.69% compared to the European average and by 6.08% compared to Germany, the country with the highest budget allocation for health. Every year, Romania s mortality rate is among the highest in the European Union, each time above the EU average and in last place in terms of treatable causes of mortality, which does show that the national health system fails to provide the necessary services, among t

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Bode, Marcel. "National Audit Authorities and their impact on the assurance level of the EU Cohesion Policy spending." VUZF Review 6, no. 1 (2021): 113–23. http://dx.doi.org/10.38188/2534-9228.21.6.12.

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The European Union’s Cohesion Policy plays a key role to reduce development disparities between regions in the EU in order to increase economic, social and territorial cohesion. Cohesion Policy in the EU is planned and implemented within a multilevel governance structure embracing a wide range of stakeholders. For the 2007-2013 programming period, a formal three-level control structure was introduced at national level for the first time, with the audit authority as the first “independent” audit layer. Preliminary studies indicate that the introduction of the AAs has been a milestone in making

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Baimbridge, Mark, and Brian Burkitt. "Equitable Voting in the EU?: Options for Change." Politics 15, no. 2 (1995): 79–87. http://dx.doi.org/10.1111/j.1467-9256.1995.tb00124.x.

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The disagreement within the European Union (EU) concerning the system of qualified majority voting highlighted the inequalities within the present allocation of votes. With enlargement these inequalities are likely to intensify. We suggest that the EU should examine alternative methods for the allocation of Council votes. Two possible scenarios are allocation according to population size, and second, allocation based upon contributions to the EU budget. We conclude that either of these methods would offer a greater degree of equity, stability and flexibility in the decision-making process of t

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Csótó, Mihály. "The electronic claiming for the Single Area Payment Scheme (eSAPS) in Hungary: the evaluation of a new system." Acta Agraria Debreceniensis, no. 34 (September 2, 2009): 61–68. http://dx.doi.org/10.34101/actaagrar/34/2822.

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The agricultural subsidies play a crucial role in the policy of the European Union. Remarkable part of the EU budget is dedicated to agriculture and rural development. The enlargement of the EU, the global changes in the market and other challenges are raising the demand for a better and more efficient way of work in the organization, using information and communication technologies, and especially the implementation of e-governmentservices. The article presents the Hungarian electronic claiming system (called eSAPS) for European founds in agriculture, and evaluates the first year of its opera

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Jalagonia, David, and Iuri Papasqua. "RESULTS AND PROSPECTS OF THE REFORMING OF TAX SYSTEM IN GEORGIA IN ACCORDANCE WITH EU REQUIREMENTS." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS, no. 4 (December 29, 2022): 215–18. http://dx.doi.org/10.31891/mdes/2022-6-29.

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Taxes are the main source of formation of the state budget of Georgia. 90% of the total amount accumulated in the country's budget is due to taxes. Value Added Tax (VAT) is approximately 45% of the tax structure, that is, up to 30% of income, up to 10% of income tax, and the rest is excise, import and customs duties. Taking into account the role and importance of taxes in the dynamic and stable development of the country, the article presents the opinions of the authors on the reforms of the Georgian tax system and the main directions for improving tax administration. The essence of the change

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