. "Tax-based EU own resources - tax harmonization or EU tax?" . "[14FADE0AC69E]" . "291845" . "1553-5827" . "1"^^ . . . "3" . "Tax-based EU own resources - tax harmonization or EU tax?" . "Z(MSM6215648904)" . "43110" . "The Business Review" . "Tax-based EU own resources - tax harmonization or EU tax?"@en . . . . . "Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission."@en . "13" . "Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on %22EU taxes%22 suggested by EU Commission." . "RIV/62156489:43110/10:00164970" . . . "Tax-based EU own resources - tax harmonization or EU tax?"@en . . . . . "RIV/62156489:43110/10:00164970!RIV11-MSM-43110___" . "EU tax; tax harmonization; EU budget"@en . "77"^^ . "1"^^ . . "Nerudov\u00E1, Danu\u0161e" . "US - Spojen\u00E9 st\u00E1ty americk\u00E9" . .