In the current negotiations about the European Union's next medium-term Multiannual Financial Framework (MFF) for the period
2021 to 2027, the system of own resources financing EU expenditures plays a relatively important role. Currently, the EU budget
primarily rests on contributions from Member States (VAT- and GNI-based own resources), whereas "true" own resources have
continuously lost importance. In 2017, VAT-based own resources accounted for 12.2 percent of overall EU revenues and GNI-based
own resources for 56.6 percent, while traditional own resources contributed the rather small share of 14.7 percent.
JEL-Codes:F55, H23, H87, Q58
Keywords:TP_Europa_Budget EU system of own resources, tax-based own resources, EU budget, sustainabilityoriented taxation
Forschungsbereich:Makroökonomie und europäische Wirtschaftspolitik