Publications - Working Papers

Own resources of the European Union are the base of the European budget revenues. The classical resources are decreasing. Resource based on the proportion of gross national income is increasing. Current status of own resources is inconvenient and confusing. A new concept of environmental taxes can serve as a new EU own resource. It would lead to better environmental protection, it should become more transparent financing of the EU budget. In combination with the application of the principle of fiscal neutrality, which consists of concurrent reduce some direct tax, that tax could accelerate economic growth.