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DC poleHodnotaJazyk
dc.contributor.authorŠimíková, Ivana
dc.contributor.authorPfaffová, Zdeňka
dc.date.accessioned2016-01-12T10:47:17Z
dc.date.available2016-01-12T10:47:17Z
dc.date.issued2009
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2009, č. 2, s. 35-54.cs
dc.identifier.issn1212-3609 (Print)
dc.identifier.issn2336-5604 (Online)
dc.identifier.urihttp://www.ekonomie-management.cz/download/1331826709_aac4/03_simikova_pfaffova.pdf
dc.identifier.urihttp://hdl.handle.net/11025/17283
dc.format20 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rights© Technická univerzita v Libercics
dc.rightsCC BY-NC 4.0cs
dc.subjectrozpočetcs
dc.subjectrozpočtová politikacs
dc.subjectEvropská uniecs
dc.subjectnákladycs
dc.titlePolitika finančního cílování výdajové strany rozpočtu EUcs
dc.title.alternativeFinancial ceiling policy of the EU budget expendituresen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedFinancial ceiling policy is one of the most important budgetary instruments. Ceiling was introdu- ced by the Delors I (1988) to manage the first financial perspective and EU budget stability. Paper is focused on financial ceiling policy of the EU budget expenditures. Financial ceiling is used for the total expenditure size (with relative indicators) and for the individual expenditure headings (with absolute indicators). We designed EU budget models using the methods of financial ceiling, which reflect different total expenditures size (total expenditure ceiling within the range of 2 % EU GNI, 5 % EU GNI, 20 % EU GNI, 1 % EU GNI, and 1,24 % EU GNI), and new heading structure for total expenditure ceiling of 1,24 % EU GNI. We tried to design the new budgetary structure to reflect the Lisbon Strategy better than actual EU budget. We strengthened following expenditure headings: 1a Competitiveness for growth and employment, 3 Citizenship, freedom, security and justice, and 4 EU as a global player. The growth of these headings is compensated by an expenditure decre- ase of the following headings: 2 Preservation and management of natural resources, especially the section of the market-related expenditure and direct payment, and 1b Cohesion for growth and employment. We made comparative analysis, which compare differences between received expenditures into agriculture and structural operations at individual member states in the case of present and new (our) structure of the EU budgetary expenditures. According to the results of this analysis we can say that new budgetary structure will likely be politically unacceptable.en
dc.subject.translatedbudgeten
dc.subject.translatedbudgetary policyen
dc.subject.translatedEuropean unionen
dc.subject.translatedexpendituresen
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 2 (2009)
Číslo 2 (2009)

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Ekonomie a management
  5. 2009
  6. Číslo 2 (2009)