Browsing by Author "Pfaffová, Zdeňka"
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- ItemAnalýza finančního cílování výdajové strany rozpočtu EUPfaffová, Zdeňka
- ItemAnalýza finančního cílování výdajové strany rozpočtu EU(Technická Univerzita v Liberci, 2007) Pfaffová, Zdeňka; Šimíková, IvanaThe diploma thesis is focused on the financial ceiling of the EU budget´s expenditure side. The thesis is divided into two parts, theoretical and practical one. The theoretical part contains common characteristics of EU budget, budgetary rules, expenditure policies and allocation of EU expenditures and these chapters represent the theoretical basis for the financial ceiling. Function, history, application, advantages and disadvantages of this financial instrument are introduced. The financial ceiling is in the practical part analysed in the terms of three possible budget sizes included in "MacDougall report" and two other types of budget. Firstly, there are compared the sizes of the budget and expenditure sizes assuming the same structure as in the actual financial perspective. Consequently, the financial perspectives for several types of budget proposed to better satisfy the Lisbon strategy goals are compared. At the end of the practical part there is released the impact of proposed changes on budgetary beneficiaries of agricultural expenditures and expenditures on structural operations. The conclusion contains a brief summary of the problem and some recommendations for the future.