Úloha společného rozpočtu v EU

Abstract

The theme of this thesis is the common EU budget. A common EU budget is one of the most important political issues of European integration. It is a financial tool to achieve the objectives of integration and functioning of the Union as such. The budget is the main tool of fiscal policy. Accordingly, the second chapter deals with general theoretical background of fiscal policy. There is description of its development, approaches, but primarily functions of the fiscal policy. It was explainded the decentralization of these functions, and also in context with the theory of fiscal federalism. The subject of the third chapter is the EU budget as the main tool of fiscal policy. Attention was focused on revenue and expenditure budget of the EU. However, there are also rules of drawing up, the internal structure, a summary of some budget problems, and also current financial perspective. The fourth chapter of thesis assessed the fulfillment of the functions of public finance the EU budget. For the EU budget has some characteristics, which distinguishes it from traditional categories of national budgets. One of them is the fact that its primary goal is not a stabilizing function, which budgets of the Member States generally have to provide. It follows from the fact that the European budget have not such large financial resources to be able to ensure economic stability in case of economic fluctuations in employment and economic growth. In the case of the redistribution function can be noted that, the EU budget actually performs it. It also performs the allocation function. But these functions of public finances in the common European budget have completely different form than in individual national budgets. This is mainly the result of its size. The processing bachelor thesis is based on specialized literature and materials published on the website of the European Union, or ministries and government institutions.