Beschreibung:
Principal Adviser, the European Court of Auditors
Gabriele Cipriani presents a historical overview of the EU revenue system, the context for revenue-raising arrangements and the concept of the EU's "own resources." He assesses the current system against issues of simplicity, transparency, equity, and democratic accountability and outlines two possible options for reforming the EU revenue system.
Preface1. The EU budget revenue systemEU revenue: A short historyWhat do 'own resources' actually mean?To each its ownThe price of unanimityWho pays how much?Concluding remarks2. Simplicity, transparency, equity and democratic accountabilityFour good reasons for changeThe drawbacks of the 2011 Commission's proposalsNew VAT-based resourceFinancial transaction taxCorrection mechanismReducing the burden on national budgets?Two categories of revenue sources for the EU budgetBack to the pastMaking an EU resource visible to citizensConcluding remarks3. EU expenditure: The other side of the same coinThe legitimacy of EU revenueHow much money for the EU budget?Concluding remarksReferences