Hodnocení alternativních příjmů a vyjednávání o rozpočtu Evropské unie

Mlčúchová, M. Evaluation of the alternative revenues and the EU budget negotia-tions. Bachelor thesis. Brno: Mendel University, 2017. This Bachelor thesis deals with revenues of the EU budget. The main aim of the thesis is to propose convenient alternative revenues for the EU budget. The problematic characteristics are identified and the recommendation for reform of the EU budget are formulated on the basis of evaluation of the own resources. The alternative resources described in this thesis are CO2 levy (carbon pricing), inclusion of the EU Emission trading, environmental taxes, personal income tax, Excise duties on alcohol, tobacco, CCCTB, financial transaction taxes, reformed own resource based on value added tax, seigniorage and digital sector based own resources. The contemporary and alternative resources are evaluated on the basis of several criteria. Those are economic, political, technical, administrative, legal, sufficiency, stability, focus on European added value and fairness among Member States. Three possible designs of the reformed EU budget are introduced