This thesis assesses the underlying political and financial reasons of the recent budgetary crisis of the European Union. It aims to discuss the possible reform alternatives for the European Union budget in order to improve it to better serve for the objectives of the enlarged Union and to enable the Member States to share the budget burden more fairly. To this purpose, the thesis first analyzes the budget of the European Union in terms of its aims, evolution and structure of revenue and expenditure items and than presents a general overview of the shortcomings of the present own resources system. In general, the thesis discusses possible reform areas, in which the reform process could take place. The thesis also shows how the Union overcame the policy challenges, and particularly the budgetary implications brought out with the inclusion of Central and Eastern European countries and how its financial perspectives covering the 2000-06 and 2007-2013 periods were finalized.

The diploma thesis The role of the EU budget in the context of the ongoing reforms assesses the functioning of the EU budget and considers the question of what changes should bring the ongoing budgetary reform. The thesis analyses the problems of functioning of the existing budget, both on the expenditure and revenue side, and also within the budgetary procedures. The main problem is seen in the discrepancy between the structure of the expenditure and the priorities of the EU. Among other problems are listed the fragmentation of expenditure to a large number of goals, unsuitable character of revenue resources, insufficient flexibility and inadequate setting of some of the decision processes linked to the budget. The thesis focuses on the budgetary reform and debates its possible outcomes, which will shape the financial perspective for the period after 2013. The thesis examines different reform options from a complex point of view. It considers the reform proposals from the European Commission, independent academics, research centers and think tanks, and also from the point of view of the Member States' governments. The thesis assesses these proposals in the context of the EU's present priorities, to which belong above all the goals set in the Europe 2020 strategy, and in the context of the effectiveness of public spending in a multilevel government structure. The thesis concludes that the reform should transform the budget into a flexible instrument for achieving EU's priorities financed from autonomous EU revenue resources.

Šiame magistro darbe nagrinėjami pagrindiniai santykio tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektai. Dėl to darbe visų pirma aptariama bendra ES biudžeto charakteristika ir šio biudžeto ypatumai bei skirtumai nuo ES valstybių narių, įskaitant ir Lietuvą, biudžetų. Pirmoji labiau teorinio pobūdžio darbo dalis leidžia suvokti ES biudžeto esmę. Toliau yra nagrinėjami Lietuvos valstybės biudžeto ir biudžetinės sistemos integracijos į ES finansinę ir biudžetinę sistemą etapai. Tuo tikslu yra analizuojamas Lietuvos derybų procesas dėl narystės ES biudžeto ir biudžetinės sistemos kontekste. Taip pat yra apžvelgiamos Lietuvos atliktos reformos siekiant įgyvendinti ES acquis biudžeto ir finansų srityje bei faktiniai pasiekimai šioje srityje. Siekiant objektyviau įvertinti Lietuvos biudžetinės sistemos teisinės bazės paruošimą ES acquis įgyvendinimui, tam tikrais atžvilgiais buvo palygintos Lietuvos ir Slovėnijos valstybių biudžetinės sistemos reformos bei pasiekimai konkrečiose srityse. Darbo pabaigoje nagrinėjamas iš svarbiausių sąveikos tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektų – biudžetinė sistema ir pateikiamos išvados. / The diploma paper analyses the principle ideas of the relationship between Lithuania`s state budget and the budget of the European Union. The main object is to assess relationship between Lithuanian budget and EU budget. To this end evaluation of the basic characteristics of the EU budget and its particularities is provided. Moreover the development process of Lithuanian budget integration into EU financial and budgetary framework is examined as well. The paper also aims to analyze the negotiation process of the accession of the Republic of Lithuania into the EU. The author attempts to introduce a systematic view towards Lithuanian and EU budgetary systems with special emphasis on their legal background. The EU budget compared to the budget of the Republic of Lithuania has some specific features. There are several points that should be considered as regards the relationship between Lithuanian budget and EU budget. Firstly, Lithuania`s membership entails interaction between these two budgets in financial terms, namely payments from Lithuania`s budget to the EU budget and allowances from the latter to Lithuania`s budget. Secondly, there is an obligation as regards Lithuania`s membership in the EU to harmonise its legal acts with EU acquis in financial and budgetary field. This harmonization aims to ensure smooth implementation procedure of EU budgetary discipline principle into Lithuania`s budgetary system.

The thesis deals with the promotion of agriculture in the European Union. The aim is to evaluate the development of the Common Agricultural Policy of the Union from its beginning until now. Work includes general characteristics of the agricultural sector, development and financing of the Common agricultural policy, positions of individual Member States to the common agricultural policy, its reforms and financing. The author's main resources are books and documents of the European institutions.

This thesis analyses the EU budget in relation with the budgetary system in the Czech republic. The theoretical part deals with EU budgetary politics, the Czech state budget and the local budgets in the Czech republic in general. Both cooperation and effectivness of the structural funds are evaluated in the analytical part of the thesis on the basis of the project co-funded by the Regional Operating Program NUTS II North-East. The analytical part consists of the questionnaire survey too, whose results show the actual needs and problems of the inhabitants. All the text was filled in the graphs and tables.

European integration means for the member states many duties but on the other hand also many advantages. Among the most significant belongs the possibility to use financial means from EU Budget. The most significant budget items are the structural funds. Structural funds are the financial instrument of regional and structural policy EU with them EU tries to help member states regions to develop. The aim of my works is present the system of functioning EU Budget and also evaluate the system of the financial flows from the budget by the medium of structural funds. I am going to demonstrate this problem on the Czech Republic.

The thesis deals with the statistics of research and development and focuses on possible effects of considered capitalization of R&D expenses. The opening part is devoted to statistical investigations in the R&D area to provide an overview of data base. Subsequently, the specific suggested methodological changes in the international ESA standard and related changes in the national accounting system are introduced, including the description of current practices. In the main part, the impacts of the capitalization on the main macroeconomic aggregates and Maastricht criteria fulfilling are presented on the real Czech Republic data. In the final section, possible impact on the contributions of the Czech Republic to the EU budget are shown, along with international comparisons describing impacts on all member states in the context of the EU budget financing. The aim of the comparison is to show whether capitalization is beneficial or not for the individual member states.

The aim of this master thesis is to analyze the relationship between the economic crisis and the financial perspective valid for the period 2007--2013. The first theoretical chapter presents the origin of economic crisis in the USA and its extension to Europe. Then the EU budget is described. The second chapter analyzes the influence of the economic crisis on the expenditure and the revenue side of the EU budget and on the EU budget reform. The third chapter summarizes the results. This part of the thesis shows also the influence of the economic crises on the new budget perspective after 2013.

In the year of 2020 the member states of the European Union (EU) negotiated two major budgets: the regular Multiannual Financial Framework (MFF) for the years 2021-2027 and the covid-19 Recovery Instrument “Next Generation EU”. The first was a recurring negotiation, deciding the political and financial priorities of the EU for a mid-term period. The latter was a new proposal, an urgent response of recovery support to the covid-19 crisis. What began as diverse national responses to the crisis and an absence of any common EU measures, ended up in a historical rescue package, including the Recovery Instrument and a reinforcement of the MFF. The aim of this study is to investigate whether there are any signs of difference in negotiation approach, i.e. the use of bargaining versus problem-solving, between the two negotiations of the MFF and the Recovery Instrument. This thesis also seeks to find out if any potential dissimilarity can be explained by the factors of politicization, type of policy and crisis context. The study has been conducted by interviewing eight Swedish government officials involved in these negotiations and analyzing the stenographic protocols of the European Affairs Committee of the Swedish parliament. According to the results there were more signs of problem-solving in the Recovery Instrument negotiations than in the MFF negotiations. This is interesting as budget negotiations are known for being characterized by bargaining. Further, the Recovery Instrument differed from the MFF by being more politicized and a constituent issue, which according to prior research speaks in favor of bargaining. Despite this, the result speaks in favor of more problem-solving in the Recovery Instrument compared to the MFF. These findings demonstrate that even in budget negotiations regarding highly politicized issues of a constituent character, crisis-related factors can generate problem-solving in negotiations.

This diploma thesis is focused on the customs policy of the Czech Republic as an EU Member State. The aim of the study is divided into three areas: The first objective is to characterize the changes that occurred in the Czech Republic after it became part of the single customs territory of the EU. Therefore to clearly describe the basic features of the EU customs policy - its principles, tools and techniques for customs proceedings, each customs procedures, Common Customs Tariff, etc. The second goal is to provide an overview of collecting customs duties in the territory of the Czech Republic just before and after joining the EU. The third objective of this diploma thesis is to characterize and analyze the revenues from customs duties throughout the EU, as the customs duties are one of the Traditional Own Resources (TOR) of the EU budget.