Zhodnocení návrhu nového zdroje rozpočtu Evropské Unie v podobě poplatku pro právnické osoby "CORE"

The Master 's thesis examines the newly proposed own resource for the European Union’s budget, known as CORE (Corporate Resource for Europe), while analyzing its potential impact on companies within the European Union’s member states. The analysis is based on empirical data regarding corporate entities to the CORE levy and focuses on evaluating the impacts with regard to corporate profit margins, the burden across economic sectors and Member States, and the overall yield of this levy. The findings suggest that the proposed own resource is associated with a problematic aspect concerning the fair distribution of the burden among individual firms. Attention is also focused on the assessment of the current own resources and previous proposals to expand the revenue side of the European Union budget.