Los recursos propios y los tributos en el presupuesto de la UE en la recuperación post-covid¿todavía lejos de una auténtica "Unión Europea"?

  1. Adolfo Martín Jiménez 1
  1. 1 Universidad de Cádiz
    info

    Universidad de Cádiz

    Cádiz, España

    ROR https://ror.org/04mxxkb11

Revista:
Nueva fiscalidad

ISSN: 1696-0173

Año de publicación: 2022

Número: 2

Páginas: 21-62

Tipo: Artículo

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Otras publicaciones en: Nueva fiscalidad

Resumen

Desde los años 80, una de las principales características del Presupuesto de la UE ha sido la dependencia de los Estados miembros en relación con los ingresos del mismo, lo cual no ha permitido a la UE alcanzar en esta faceta (ingresos y tributos) la madurez, autonomía o grado de transparencia y protección del Estado de Derecho desarrollada en relación con otros aspectos. El presente trabajo estudia si las recientes reformas derivadas de los instrumentos Next Generation o de Recuperación y Resiliencia de la UE, como consecuencia de la pandemia de Covid 19 han contribuido a crear una Unión Europea más robusta y considera si los ingresos y tributos destinados al presupuesto de la UE tras 2020 provocan ese efecto, o, por el contrario, si una Unión Europea más estrecha, fuerte y alineada con los valores del artículo 2 TUE exige una mayor reflexión ‘constitucional’ sobre los ingresos y tributos que contribuyan a crear un Presupuesto de la UE con una función similar al existente en los Estados miembros

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Fuente de los datos: Dialnet