MEASURES TO IMPROVE THE STRUCTURE OF EUROPEAN UNION EXPENDITURE

Abstract

In the current programming is proposed a reform of the own resources system, which involves removing the current own resources based on value added tax (VAT) and introducing two new own resources, one based on a portion of the proceeds gained from the application of a tax on financial transactions and the other on national tax revenue from value added. Multiannual Financial Framework 2014-2020 reflects trends on the effectiveness of EU expenditure structure (flexibility for commitments and payments in all headings and all the years to allow the use of all amounts prescribed, mandatory review clause which makes it possible revaluation budgetary needs during implementation and their adjustment, improved financial management, particularly as regards the focus on results and evaluation expenditures) and policy priorities for the next period.