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Steuerhoheit für die Europäische Union

Steuerhoheit für die Europäische Union

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich VWL - Finanzwissenschaft, Note: 2,3, Hochschule Aschaffenburg, Sprache: Deutsch, Abstract: Einführung zum Thema Die Einführung einer EU-Steuer steht schon seit langem auf der politischen Agenda der Europäischen Kommission. Sie wird von politischer und wissenschaftlicher Seite sehr stark diskutiert. Kritik am geltenden Eigenmittelsystem, Komplexität und fehlende Transparenz sind Auslöser dieser Reformdiskussion für die EU-Finanzierung. Die EU-Bürger können das Eigenmittelsystem wegen ihrer Intransparenz nicht durchschauen und kontrollieren. Darüber hinaus hat die EU-Ebene zu wenig Finanzautonomie. Vorschläge zur Einführung einer EU-Steuer wurden bereits seit 1977 gemacht. Allerdings wurden sie vom Europäischen Parlament und der Mehrheit der EU-Finanzminister im Laufe der Jahre mehrmals abgelehnt. Im Dezember 2005 wirbt auch Kommissionspräsident José Manuel Barroso dafür, die Eigenmittelfinanzierung mehr über "echte" Eigenmittel vorzunehmen, um die Fi-nanzautonomie der EU zu steigern. Er sagte: "...einen Weg zu finden, eine direkte Verbindung zwischen den Haushalten der Länder und dem Haushalt der Europäischen Union zu vermeiden." Im ersten Teil der Arbeit wird das bestehende Finanzierungssystem beschrieben, insbesondere die Einnahmeseite. Es werden die Eigenmittelarten und der Britenrabat dargestellt und auf die finanzielle Vorausschau 2007-2013 eingegangen. Im Mittelpunk der zweiten Hälfte stehen die Vorschläge der EU-Kommission zur möglichen EU-Steuer. Hier wird auf den Reformbedarf in der EU-Finanzierung eingegangen und die Theorie des fiskalischen Föderalismus erklärt.


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Product Details
  • ISBN-13: 9783656132530
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656132534
  • Publisher Date: 21 Feb 2012
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 59 gr


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