Authors
Marcin Witkowski
Warsaw School of Economics
Collegium of Socio-Economics
e-mail: witkowski.martin@gmail.com
ORCID: 0009-0002-9304-4047
- Volume 9 Issue (1) 2025
31-40
The European Union’s system of own resources has undergone significant changes in recent years. This article examines a specific group of newly introduced and proposed revenue sources for the EU budget, in particular the plastics-based contribution, revenues from the Emissions Trading System (ETS), and the upcoming Carbon Border Adjustment Mechanism (CBAM). It also considers the possible future inclusion of corporate tax revenues under the OECD/G20 global agreement. The aim is to assess how these instruments contribute to strengthening the EU’s budgetary resilience, reducing dependence on national contributions, and aligning the Union’s fiscal architecture with the strategic objectives of the European Green Deal. The analysis applies a qualitative institutional and policy approach, drawing on official EU legislative texts, policy communications, and relevant academic literature. The findings suggest that the new own resources could offer greater financial autonomy and improve the EU’s capacity to respond to shared challenges. Still, their full implementation will require overcoming political resistance and administrative complexities. Overall, the paper concludes that, while the reform marks a significant step towards a more sustainable and resilient EU budget, additional efforts are required to ensure fairness, transparency, and broad political support among Member States.
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