Reforma rozpočtu Evrópskej únie

The goal of this thesis was to outline a reformed budget for the European Union. The focus was on the fight between net contributors and net recipients with regards to the theory of fiscal federalism and the current levels of integration by the EU. The advent of the crisis was the motivation for the authorities to learn from the crisis and then to implement reforms. An analysis of the theory of public finance, the theory of fiscal federalism and the current state of the EU budget reveals three main areas that need to be resolved by this reform. The lack of a stabilisation function, inefficient allocation of expenditure chapters and, mainly the inequity in the distribution of funds between Member States indicated the need for radical change. Optimising operational budgetary balances with a mathematical model that would calculate these balances ex ante was not technically feasible. Thus, the author presents a model that could despite its simplifications bring significant benefits to the problems of "Juste Retour" by contributing towards fairer allocation and a reduction conflict between groups of beneficiaries and contributors. Additionally, significant outcomes were achieved with regards to the EU Budget notably greater flexibility and an overall simplification of the budget. Symptomatically a partial automatic stabiliser will be created for special cases such as asymmetric shock. The reform could serve to address the problem of "Juste Retour". Its weaknesses can be removed by further research