Financement du budget de l'Union européenne : l'instauration d'un véritable système de ressources propres serait-elle plus transparente et plus équitable que le système actuel ?

Abstract

For several years now, the financing system of the European Union budget has often been criticised for its complexity, opacity and lack of equity. Following the BREXIT, the budget will suffer a fiscal deficit of 10 billion euro. Several questions on the future of the European Union are being raised. Indeed, how such a deficit will be covered?

As part of this research, the birth and then the evolution of the European Communities and their budgets is explained as well as the creation of the European Union and the European budget.

Afterwards, an overview of how the European budget is adopted and the different budgetary procedures provided with analysis of the various budgetary principles governing the establishment and implementation of the European budget.

Once this phase of analysis is completed, the research focuses on the question of how to finance the European budget and how it works, including the presentation of the seven decisions of the European Council on the system of the European Communities' own resources.

Lastly, a study on the existing resources is established as well as an analysis on the current system with regard of various criteria, as, the adequacy of the resource, the equity, the financial autonomy, the transparency, the simplicity and the efficiency.