The Evolutionary Transformation of the Budgetary Management System of the European Union
DOI:
https://doi.org/10.29038/2411-4014-2015-04-93-98Keywords:
budget, management, revenue, expenditure, budgetary system, financial perspective, European UnionAbstract
The historical stages of the EU budgetary management system are framed. In particular such periods are marked out:
formation of the primary system (1951–1975); budgetary crisis (1976–1987); reform of the budgetary system (Delors I package) (1988–1992); confirmation of budgetary reforms (Delors II package) (1993–1999); preparation of the system to the greatest enlargement (package «Agenda–2000») (2000–2006); policy challenges and budgetary means of the enlarged EU (since 2007). Also the primary innovations that have taken place in each of the periods and the factors that caused them were identified. The patterns thus detected led to the author’s suggestion as for the development trends of the budgetary system of
the EU in the near future. Namely, it is concluded that, in the event of further enlargement of the EU to the «poor» and «agrarian» East, there will be a need for significant structural changes to the EU budget reasoned by the increased tension among net-contributors and net-recipients of the common budget.
References
Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy // Official Journal of the European Union. – 2005 (11.08). – L 209. – P. 1–25.
Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EARDF) // Official Journal of the European Union. – 2005 (21.10). – L. 277. – P. 1–40.
European Union Public Finance. Fourth edition / European Comission. – Luxembourg : Office for Official Publications of the European Communities, 2008. – 427 p.
Interinstitutional Agreement on budgetary discipline and improvement of the budgetary procedure signed by Parliament, the Council and the Commission on 29 June 1988 // Official Journal of the European Communities. – 1988 (15.07). – L. 185.
Szemlér T. EU Budget Milestones: From Fundamental Systemic Reforms to Organised Chaos / T. Szemlér // Papeles del Este. – 2006. – № 11. – P. 1–20 [Electronic resourse]. – Mode of access : http://revistas.ucm.es/cee/15766500/articulos/PAPE0606120006A.PDF
Treaty amending certain budgetary provisions of the Treaties establishing the European Communities and of the Treaty establishing a single Council and a single Commission of the European Communities (Luxembourg Treaty, April 22, 1970) // Official Journal of the European Communities. – 1971 (02.01). – L. 2. – P. 1–12.
Treaty amending certain financial provisions of the Treaties establishing the European Economic Communities and of the Treaty establishing a single Council of the European Communities // Official Journal of the European Communities. – 1977 (31.12). – L. 359. – P. 1–19.
reaty establishing a single Council and a single Commission of the European Communities (Merger Treaty) // Official Journal of the European Communities. – 1967 (13.07). – L. 152. – P. 1–16.
This work is licensed under a 