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Taxes and Taxation
Reference:

Golev A.V. Topical Issues of Reforming the Fiscal Policy of the European Union

Abstract: The author of the article examines the main aspects of the reform of the budgetary policy in the European Union, during which the interests of åðó three large groups of EU Member States collided. In his research Golev shows the internal contradictions and different economic conditions in the EU Member States, which, considering their possibility to use the veto right, make it very difficult to reach a compromise regarding the formation of the long-term budget particularly considering the current geopolitical and geo-economical instability. The author considers the EU new measures differentiating areas in need of subsidies depending on their levels of socio-economic development. The author carries out a comparative analysis and critical assessment, adopted after lengthy approvals of the fifth seven-year EU budget. The author of the article notes that in the financial terms of the European Union, for the period from 2014 to 2020 the UE maintains a steady trend of budget cuts on agricultural and environmental programs. The author emphasizes the adoption of the new tax, which is so far offered to be implemented only in the EU countries that are ready for that, and it will be charged only from financial institutions - banks, investment funds and insurance companies.


Keywords:

European Parliament, Annual Growth Survey, EU budget, European Commission, subsidies, socio-economic development, economy of the European Union, veto, European Fund, Eurostat


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