EVALUATION OF THE BUDGET PROCESS REFORM WITHIN THE EUROPEAN UNION

The evaluation of the budget process reform with the European Union is done by analysis at three levels: the budget process, the revenues to the budget and the expenditure form the budget. Each level was first diagnosed and then analysed in a critical manner. A third chapter is devoted to some proposals of reform of the European budget process. The world financial crisis reopened the discussion on the introduction of a single European tax, but the financial difficulties confronting the EU member states are serious obstacles to the establishment, in the near future, of a single European tax.community budget, a single European tax, budget reform