Buchbeiträge, Bundesministerium für Landesverteidigung, Wien, 2021, S.274-279
Die wirtschaftliche und finanzpolitische Entwicklung in der Europäischen Union wird auch in den nächsten Jahren durch die
COVID-19-Krise geprägt sein. Die EU erfährt die schwerste Rezession ihrer Geschichte, die Wertschöpfung wird auch 2022 das
Vorkrisenniveau noch nicht erreicht haben. Die umfangreichen staatlichen Hilfsmaßnahmen begrenzen den Anstieg der Arbeitslosigkeit,
erhöhen aber Defizite und Verschuldung auf Rekordniveau. Die EU ist 2021 mit einer Reihe von Herausforderungen konfrontiert.
Diese stehen einerseits im Zusammenhang mit der gesundheits- und wirtschaftspolitischen Bekämpfung der COVID-19-Pandemie.
Andererseits sind die Maßnahmen zu forcieren, die zur Umsetzung des europäischen "Green Deal" und zur Erreichung des jüngst
verschärften Klimazieles der EU, die CO2-Emissionen in der EU bis 2030 um 55% zu reduzieren, erforderlich sind.
The current system of own resources to finance the EU budget does not contribute to the overarching goal of sustainable growth
and development in the EU. Therefore, the current own resources, which primarily consist of contributions by Member States,
should be partially replaced by sustainability-oriented own resources. Such a reform would create space for Member States
to reduce their tax burdens (particularly high taxes on labour) in a supranational sustainability-enhancing tax shift. Candidate
resources are taxes or levies that cannot be effectively enforced at the Member State level due to tax competition and avoidance
and/or cross-border externalities, and that contribute to central European strategies and policies. A basket solution would
be preferable, consisting of "green" and other innovative own resources, so that potential negative effects on individual
countries could be cancelled out to some degree. We analyse several options for sustainability-oriented own resources and
provide estimates of their potential revenues. These options include various green own resources (a carbon-based flight ticket
tax, a border carbon adjustment for the EU emission trading system and a surcharge on national fuel taxes) particularly addressing
environmental problems, and other candidates which could contribute to further dimensions of sustainability (a financial transactions
tax, a net wealth tax and a CCCTB-based own resource). We also discuss the candidates for innovative own resources suggested
by the European Commission in its proposals for the next 2021-2027 MFF, namely a plastic-based contribution, a share in revenue
from auctioning emission trading certificates and a CCCTB-based own resource. Based on a summary evaluation considering a
number of sustainability criteria relevant to the assessment of own resources, we find that all the options considered are
in principle well-suited candidates, while none can be identified as the "perfect" candidate. We also analyse the legal basis
of the various candidates for sustainability-oriented own resources and find that almost all the candidates could be introduced
within the existing legal framework so that no Treaty changes would be required.
Study requested by the European Parliament's BUDG Committee.
When assessing the benefits Member States (MS) receive from the European Union (EU) budget, they primarily focus on their
individual net positions, i.e. the net balance between their national contributions and the transfers received from the EU
budget. This "just retour" thinking is associated with several limitations and problems and completely neglects the benefits
accruing to MS beyond the pure financial streams related to the EU budget. MS may enjoy the indirect benefits that are related
to the various interventions and policies financed from the EU budget. Benefits may be also created for the EU as a whole
in the case of policies coordinated and financed by the EU, replacing or complementing individual un-coordinated action at
MS level and thus creating additional added value through making use of synergies. MS also benefit from intra-EU direct investments,
intra-EU trade and the EU’s network effects. Therefore, the net position view could be complemented by additional indicators
providing a more comprehensive picture of the overall benefits resulting for MS from the EU membership and budget and several
reform options within the EU budget could help to overcome the net position view.