Tax-based Own Resources to Finance the EU Budget

摘要

The partial substitution of current own resources by sustain-ability-oriented tax-based own resources can constitute an effective contribution to sustainable growth and development in the EU. However, a central prerequisite for the implementation of tax-based own resources is a parallel far-reaching shift in the EU's spending priorities.23 Otherwise, the introduction of tax-based own resources may rather reinforce Euroscepticism in the EU, as they are much more visible for citizens than the current revenue sources.