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EN
The author sketches out the legal basis for the Community financial system including the stages of the EU budgetary procedure and the prerogatives of the institutions. The purpose of the article is to define the successive stages of the EU budgetary procedure, which present a number of unique features that national procedures do not. The EC Treaty establishes the respective powers of each of the two arms of the budgetary authority (European Parliament and Council) and the Commission in conducting this procedure. The author underlines the growing role of the European Parliament in the budgetary procedure, a role which is a sign of the Community’s developing financial system and one which creates favourable conditions for further integration.
EN
The European Union is not able to maintain CAP in its current form any more: radical reform is unavoidable. The recent past review of the CAP (Health Check) may help to reach a healthier CAP, but the proposed changes are not enough to overcome the difficulties. The future CAP meeting certain criteria – such as providing European added value, maintaining sustainability in economic, social and environmental terms – should be based on completely new principles. While defining these new principles and cornerstones of the policy it has to be taken into account that there is an ongoing paradigm change: there is a shift from the agricultural policy aiming at food self sufficiency and income parity towards a sustainable rural policy with spatial focus. The shift, itself is considered a continuous challenge, too. As an option could be considered a switch from direct payments to a flat rate payment based on public goods and fully decoupled plus complementary subsidies on regional base that is considered indeed to be targeted support for the provision of public goods. Another tool should be aimed at promoting and strengthening the viability of rural economy and society. It would serve on the one hand structural adjustment and new integrated risk and crisis management. On the other hand its objective would be the developing, strengthening of rural communities (improvement in the quality of rural life, support for local communities, maintenance of landscape are of higher importance). In order to create new effective policy tools – and justify that the abovementioned could be the future of CAP – and be able to attain the new objectives the following question definitely has to be asked: Do the past results, the future interest, the challenges and most of all financial possibilities – support from the EU and the national budget – of the old and new MSs differ or are these more or less similar? The paper is mainly aimed at analysing past and present agricultural expenditure originating in the EU and the national budget compared to the total EU expenditure, GNI, and GDP by means of quantitative methods. Furthermore it intends to study the trends of agricultural payments in the MSs and figure out whether the financial support is to be justified in the future.
EN
In its annual report on the EU budget published on 5 November 2014, the European Court of Auditors (ECA) warns that the budget system is too focused on just getting funds spent and needs to place more emphasis on achieving results. As independent auditor, the ECA signed off the 2013 accounts of the European Union, but stresses that the management of EU spending is not yet good enough overall − either at EU level or in the Member States.
EN
In April 2015, a delegation of the European Court of Auditors, which is one of the seven European institutions, paid a visit to Poland. The main topics discussed during the visit included effective supervision of the public finance, experience of the ECA in the field of improving European and national public audit systems, the promotion of the role of the ECA in improving the management of funds from the EU budget, and strengthening cooperation with the Supreme Audit Office of Poland. The visit can be regarded as an important source of opinion and information. The Polish participants of the meeting had an opportunity to get acquainted with the work of the ECA and its results, with the activities aimed at improving the public funds management process, as well with the main areas of risk related to the management of the European budget.
EN
Objective: The aim of the present study is to examine whether the European Union budget comprises significant resources for financing measures relating to social cohesion. The analysis is based on the contents of the Europe 2020 Strategy. Given the constraints of space and for the sake of clarity of the argument, the author focuses on the role of the EU budget rather than all measures aimed at social cohesion undertaken by EU institutions or targeted by policies of individual Member States.Methodology: Documents, studies and reports published by the European Commission constitute the main source of information. In addition, the author has taken into account macroeconomic data demonstrating the deterioration of the social situation since 2009, as well as the instruments that the European Commission has deployed since 2013 in order to respond to post-crisis challenges.Conclusions: It can be roughly estimated that more than 40 percent of total resources within the Multiannual Financial Framework 2014–2020 shall be allocated to the social cohesion policy. Opportunities afforded by the implementation of the Europe 2020 Strategy include primarily the definition of objectives whose priority is indisputable and the introduction of the hitherto neglected analysis of certain socio-economic indicators, classified by country or region and, in certain cases, examined in more detail than required by the European Commission. The monitoring of objectives is conducive to the introduction of new solutions and implementation tools, as exemplified by the new instruments within the Multiannual Financial Framework 2014–2020, as well as the adjustment of available funds in light of the most pressing challenges. The European Semester has facilitated the task of comparing progress in strategy implementation by individual Member States, as well as the provision of recommendations for each of them and an individualized approach.Research implications: This article contributes to the discussion on further integration of the European Union’s social dimension, with particular emphasis on the need to work out a common approach to immigration policy.Originality: The author presents her own opinions regarding current events in terms of the post-crisis social cohesion policies of the European Union, taking into account the European Commission’s financial instruments.
EN
The paper describes the possible evolution of the European Union’s structural policy in a new policy and budget programming period starting after 2013. The paper consists of an introduction that describes the current situation in this area and follows up with an analysis of conditions resulting from the changing model of the European cohesion policy. A key part of the article is a discussion of some vital problems that should be subject to debate, including the comprehensive nature of structural policy, the “Lisbonization” of the EU’s policies, more effective use of EU funds, territorial cohesion, and the relationship between economic policy and employment in the context of the new structural policy. The authors also define the role of regions and states in this policy and look at the benefits of cohesion policy for environmental protection and natural values. In the final part of the paper, the authors comment on the current organization and course of debate on the reform of cohesion policy and list challenges faced by Poland’s policy makers in the context of European policy reform. The analysis takes into account the EU’s strategic guidelines included in its key documents such as the 2007 Cohesion Report. The authors look at the matter from a Polish perspective and outline Poland’s priorities in the ongoing debate on the need to reform the EU’s structural policy.
EN
The authors analyse the European Commission’s proposal to activate the so-called ‘money for the rule of law’ mechanism against Hungary. It recommends to the Council of the EU to withhold 65% of EU funds to Hungary for the implementation of three operational programmes under the cohesion policy. As a direct consequence of the proposal, there could be a debate in the EU Council on the merits of imposing EU budget protection measures on Hungary. The proposed EU budget protection measures are considered to contain phrases that are evaluative in nature. They therefore require strict interpretation. The Government of the Republic of Poland expressed a negative position regarding the adoption of the Commission’s proposed implementing decision.
EN
The article looks at the differences in the level of development of the EU regions and discusses the evolution and current principles of the EU cohesion policy. It concludes with setting out the present debate on the models of the future financial framework of the EU policy, which will substantially influence the new architecture of the cohesion policy.
EN
The mandates of the Supreme Audit Office and the European Court of Auditors overlap with regard to auditing of the management and spending of funds from the European Union budget by the Polish administration and beneficiaries. The ECA examines the EU budget execution and finance management by the European Commission, however, since over 80 percent of the EU expenses are realised by the Member States, ECA missions are mainly conducted at the their territories. Poland is the second state, following Italy, where the largest number of ECA missions have taken place. This is due to the fact that the vast part of EU funds is spent in Poland. That is why NIK is such an important partner for cooperation for the ECA.
Oeconomia Copernicana
|
2015
|
vol. 6
|
issue 3
45-60
EN
The European Union has recently implemented one of the biggest reform packages in its history. Developed solutions are designed to (1) strengthen EU’s resilience to shocks and (2) improve its shock absorption capabilities. It seems that so far the stress was mainly placed on the first objective. Among the reforms which satisfied the second objective the European Stability Mechanism (ESM) plays the key role. However, this is not the only solution. The European Union is also developing a fiscal capacity for the European Monetary Union (EMU). On the base of a subject literature study, I have developed a model with boundary conditions of fiscal federalism (FF), which then was compared to macroeconomic data for the EU. The results of my findings show that the European Union, and especially the euro area, share a lot of characteristics typical for fiscal federalism. The biggest difference between EMU’s structure and FF model is insufficient size of central budget. As a result, the euro area is not equipped with stabilization tools which could act on the very early stage of a crisis. From this point of view, implementation of fiscal capacity in the form of central budget could fill this gap. However, it could bring further fragmentation of economic integration process in the EU, which probably would not positively contribute towards the stability in the political sphere.
11
Content available remote

Ewolucja wieloletnich ram finansowych Unii Europejskiej

70%
Studia BAS
|
2012
|
issue 3(31)
87-108
EN
The paper looks at the EU’s multi - annual financial programming with particular emphasis on the current multi - annual financial framework (MFF) for 2007–2013. The paper begins by describing the main categories of revenue and expenditure of the EU budget during the period 1988–2011. Next, the origin of the EU’s medium‑term planning is briefly presented, as well as the first three (i.e. 1988–1992, 1993–1999 and 2000–2006) financial frameworks. The final section assesses the 2007–2013 framework. On the basis of this analysis, the author concludes that over the years major changes have occurred in both the income sources and spending priorities for the EU budget.
12
70%
EN
This article reports on the key issues regarding the multi‑annual financial framework for the years 2014–2020. In the first section, the authors look at the budget revenues in the wider context of the proposed reforms and extra‑budgetary sources of financing EU policies. An overview of the European Added Value – the foundation for the MFF – is presented as well. Next, the expenditures during the next MFF, including its volume, structure, and flexibility, are analysed. The final section explores the institutional aspects of the MFF decision‑making procedure and achievements of the negotiations to date.
13
Content available remote

Budżet Unii Europejskiej a budżet państwa Polski

70%
EN
In this article, the author discusses selected aspects of Poland’s government budget in the wider context of the EU budget, with particular focus on connections and interactions between the two governments. The paper begins by providing a review of legal regulations concerning EU funds as they apply to national government. Next, the specific character of EU budget and its features are explained. In conclusion, the author discusses linkages between the EU budget and Poland’s national budget.
Studia BAS
|
2012
|
issue 3(31)
87-108
EN
The paper looks at the EU’s multi - annual financial programming with particular emphasis on the current multi-annual financial framework (MFF) for 2007–2013. The paper begins by describing the main categories of revenue and expenditure of the EU budget during the period 1988–2011. Next, the origin of the EU’s medium‑term planning is briefly presented, as well as the first three (i.e. 1988–1992, 1993–1999 and 2000–2006) financial frameworks. The final section assesses the 2007–2013 framework. On the basis of this analysis, the author concludes that over the years major changes have occurred in both the income sources and spending priorities for the EU budget.
EN
This article reports on the key issues regarding the multi‑annual financial framework for the years 2014–2020. In the first section, the authors look at the budget revenues in the wider context of the proposed reforms and extra‑budgetary sources of financing EU policies. An overview of the European Added Value – the foundation for the MFF – is presented as well. Next, the expenditures during the next MFF, including its volume, structure, and flexibility, are analysed. The final section explores the institutional aspects of the MFF decision‑making procedure and achievements of the negotiations to date.
EN
In this article, the author discusses selected aspects of Poland’s government budget in the wider context of the EU budget, with particular focus on connections and interactions between the two governments. The paper begins by providing a review of legal regulations concerning EU funds as they apply to national government. Next, the specific character of EU budget and its features are explained. In conclusion, the author discusses linkages between the EU budget and Poland’s national budget.
EN
“Smart village” is defined as a region or local community that uses digital technologies and innovations in everyday life, thus improving its quality, the standard of public services and the use of local resources. The European Union supports projects implementing this concept – they are implemented as part of the EU’s rural development policy (Common Agricultural Policy) and financed from the EU budget, the European Agricultural Fund for Rural Development. At national level, the objectives and rules for the implementation of the “intelligent rural areas” concept are defined by Member States in their strategic plans for the Common Agricultural Policy. The Polish Strategic Plan provides for the implementation of such projects, defines the objectives that they are to achieve and the principles of their implementation and financing.
EN
The aim of the paper is to critically analyse the main elements proposed in the EU’s Multiannual Financial Framework (MFF) for 2021–2027 presented by the European Commission in May 2018 and the ways to solve the problem of the Brexit gap. The assessment of the effects of budgetary changes is focused on Poland. In order to achieve the research goals, we conduct a critical analysis of EU documents and a review of the literature. Britain’s exit from the EU may speed up the reform of EU budget revenue. The Brexit gap is so large that EU Member States, despite a general dislike of taxes at the EU level, may accept some of the EU proposals in order to bridge that gap. An increase in GNI-based contributions to the EU budget is also a very possible scenario. On the expenditure side of the budget, the new MFF provides for cuts in spending on agricultural and cohesion policies. As a very large beneficiary of such support at present, Poland will lose relatively the most. The compromise on funding the Brexit gap will significantly affect the EU’s ability to finance its priority expenditure after 2021 and thus the possibility to cope with present and future integration challenges.
PL
Celem artykułu jest krytyczna analiza głównych elementów propozycji Wieloletnich ram finansowych (WRF) Unii Europejskiej na lata 2021–2027 przedstawionych przez Komisję Europejską w maju 2018 r., w tym dotyczących sposobów zaradzenia luce brexitowej. Ocena możliwych skutków zmian w budżecie UE uwzględnia głównie perspektywę Polski. Dla osiągnięcia celów badawczych zastosowano metodę analizy dokumentów unijnych i przeglądu literatury przedmiotu. Wyjście Wielkiej Brytanii z UE może przyspieszyć reformę dochodów unijnego budżetu. Luka brexitowa jest tak duża, że państwa UE, mimo generalnej niechęci wobec podatków na poziomie UE, mogą zaakceptować niektóre ich propozycje w celu pokrycia tego niedoboru. Najprawdopodobniej nastąpi też pewne zwiększenie wpłat z tytułu DNB. Po stronie wydatków projekt nowych WRF przewiduje cięcia środków przeznaczonych na politykę rolną i spójności. Polska, będąca obecnie dużym beneficjentem środków na takie działania, straci na tym stosunkowo najwięcej. Kompromis w sprawie pokrycia luki brexitowej będzie miał istotny wpływ na zdolność sfinansowania po 2021 r. priorytetowych wydatków UE, a tym samym na możliwość sprostania obecnym i przyszłym wyzwaniom integracyjnym.
EN
The article reflects on the negotiations on the EU’s 2021–2027 Multiannual Financial Framework and the European Union Recovery Instrument. It gives an overview of exceptional circumstances surrounding the negotiations, broad scope of the legislative package negotiated, and complex decision-making process. The paper also examines the final agreement, in particular as regards the size of the new long-term budget, the shift in spending priorities, and changes in the way the EU actions are financed. The author concludes that despite many difficulties on the road to the agreement, some elements of the outcome can be characterised as groundbreaking. She gives some arguments that a departure from path dependency in financing of the EU is possible. However, whether or not the change is permanent, depends on the successful implementation of the decisions made. The Conference on the Future of Europe gives an opportunity to continue the debate on further reform of the EU finances.
EN
This article explores the economic benefits and costs of Poland’s membership in the European Union from 2004–2016. It begins by outlining strategic documents of the EU and Poland regarding economic and social development. Next, the authors look at three major mechanisms which influence the national economy (EU legislation, the EU customs union and the European Single Market, and the EU budget). The final part of the article discusses Polish GDP growth relative to the rest of EU-28, GDP levels across Polish regions, and developments in some key areas of the Polish economy (foreign trade, agriculture, inflow of foreign direct investment, and labour market). The authors argue that the overall economic effects of Poland’s EU membership are positive, but serious challenges lie ahead.
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