Zmiany w finansowaniu przez Polskę składki do budżetu Unii Europejskiej po roku 2020

Abstract

The objective of the paper was to present the current ways of financing the EU budget by Poland and to identify changes in this respect which one should expect after the expiry of the Multiannual financial framework, that is after the year 2020. The analysis focused on two proposals of the new resources of the EU budget, as presented by the European Commission in 2011 in the form of legislative proposals, that is the so called new VAT (value added tax) and a new tax on financial transactions (TFT). These proposals, if implemented, would affect the pattern of Poland’s contributions to the EU budget and would reduce the burden of these contributions. The considerations began with the information about the current sources of financing the EU budget by Poland (against the general rules and resources of the EU budget). Next, both European Commission’s proposals of new taxes were presented and their pros and cons were examined as compared to the present ways of fi nancing the EU budget. This was the
basis for conclusions related to possible implications of both proposals for Polish contributions to the EU budget. Moreover, the costs of the rebates to the EU budget, which are financed by Poland, were estimated. Finally, possible implications of the two new proposals for Poland’s cost of financing the rebates were discussed.