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I, [type your full first names and surname here], declare that the contents of this dissertation/thesis represent my own unaided work, and that the dissertation/thesis has not previously been submitted for academic examination towards any qualification. Furthermore, it represents my own opinions and not necessarily those of the University.
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Abstract
In this study we try to explore the concept of “EU budgetary principles” in a holistic context. The main focus of the research is on “EU” and its relation with “budgetary principles”. The research also analyzes many aspects of “principles of budgetary principles” and tries to gauge its effect on “EU budget”. Finally the research describes various factors which are responsible for “EU budget”.
Contents
ACKNOWLEDGEMENTII
DECLARATIONIII
ABSTRACTIV
CHAPTER 1: INTRODUCTION1
Background of the study1
Research Aims and Objectives1
Significance of the Study2
Research Question2
CHAPTER 2: LITERATURE REVIEW3
The EU budget3
The EU budget procedure4
The annual procedure4
The multi annual procedure8
The EU Budget Structure9
Income9
Own Resources9
Traditional 'Own Resources'10
Value Added Tax10
Gross National Income11
New Own Resources11
Development of Income Streams12
Expenditure13
Sustainable growth13
Management and preservation of natural resources13
Citizenship, freedom, security and justice14
The EU as global player14
Administration and Compensations14
Relative weight of expenditure by policy area14
Relative weight of expenditure over time16
Who pays and who gains17
Flows from EU to MS and from MS to EU17
Different ways of measuring20
Corrective measures21
How big is the budget?22
Dynamic Change in the EU Budget22
The introduction of the UK rebate25
The problem of budgetary imbalances29
Structure of Capital31
Maintaining the current funding system unchanged31
A funding system based solely on GNI31
A funding system based on fiscal own resources32
Funding Towards a System Based On Contributions33
Increase of tax-based own resources33
CHAPTER 3: METHODOLOGY35
Introduction35
Philosophical Framework or Paradigm36
Social Constructivist Theory40
Phenomenology42
Rationale for a Qualitative Study44
Rationale for a Phenomenological Study45
Role of the Researcher48
CHAPTER 4: DISCUSSION AND ANALYSIS49
Principles for a value and rights based European budget for the future49
Principle 149
Principle 250
Principle 350
Principle 451
Principle 552
Principle 652
Principle 753
Principle 854
Principle 955
Problems with EU budget55
The EU budget is too big55
The EU-budget keeps growing56
The common budget lacks common values56
Unnecessary, distortionary spending items are many56
Last minute items more important than politically correct ones56
The EU-empire of bureaucracy shields itself from the crisis57
More commitments pushed to the future decrease flexibility57
Instead of the past, let us concentrate on the future57
Instead of crisis management, improve competitiveness58
Socialist planning without much improvement in efficiency58
CHAPTER 5: CONCLUSION59
REFERENCES63
Chapter 1: Introduction
Background of the study
The list of all expenses and revenues of the economy is called the budget. But budget can not be formed overnight. Rather budgets need to follow a certain procedure. In this research, the principles on the European Union budget is based are discussed in detail.
Research Aims and Objectives
The main objective of this work is to establish the content of the principles of the EU budgetary structure and inter alia determine and discuss possible problematic aspects of their implementation.
In order to achieve the objectives indicated above such tasks are formulated:
To analyse the EU primary and secondary legal rules established for the principles of the EU budgetary structure, giving considerable attention to Council ...