The Tax-Based Own Resources and Ecological Sustainability of the EU Budget
The Tax-Based Own Resources and Ecological Sustainability of the EU Budget

Summary/Abstract: The instant contribution deals with the forthcoming reform of the 'own resources system' of the EU budget. The aforementioned term denotes the revenue side of the common budget in Brussels. All 27 Member States (MSs) contribute annually to the own resources system in terms of sugar levies, import tariffs, VAT - and GNI-based payments. The latter is the most controversial budgetary item since it accounts for the bulk of EU funding, but is not considered a genuinely own resource by MSs. In order to limit EU budgetary dependency on GNI-based national contributions, for the next seven years, 2021-27, a group of experts proposed several tax-based resources. In the present paper, their capacity as genuine own resources for the EU budget is being critically evaluated. Furthermore, it is important for this research to discuss the implications of the suggested tax-based resources for the ecological sustainability of the EU budget.

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