- Autor
- György Attila (Bucharest University of Economic Studies in Romania), György Adina Cristina (Bucharest University of Economic Studies in Romania)
- Tytuł
- Principal - Agent Relations in EU Budget Resource Collecting
Relacje agent - pryncypał w procesie gromadzenia unijnych środków budżetowych - Źródło
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. Ekonomia (14), 2011, nr 201, s. 106-113, bibliogr. 19 poz.
Research Papers of Wrocław University of Economics. Economics - Słowa kluczowe
- Fundusze unijne, Środki unijne
EU funds, EU funds union - Uwagi
- summ., streszcz.
- Abstrakt
- Unijne środki budżetowe gromadzone są w oparciu o zestaw reguł ustanowionych przez odpowiednie regulacje finansowe. Ze wspólnotowego punktu widzenia jest to względnie prosta procedura, a wysokość składek oparta jest na sprawozdaniach prezentujących zagregowane wpływy podatkowe. Mechanizm ten powoduje jednak dwupoziomową asymetrię informacyjną, gdzie ryzyko może być wyjaśnione przy pomocy teorii agencji. Mamy więc dwa rodzaje relacji pryncypał - agent: Komisja - kraje członkowskie, kraje członkowskie - podatnicy. W artykule zaprezentowano główne czynniki ryzyka związane z asymetrią informacji, szczególnie w stosunku do nowych krajów członkowskich. (abstrakt oryginalny)
EU budget resources are collected in respect of rules set up by the financial regulation. From EU's point of view, it is a relatively simple procedure, contributions being based on Member States' reporting, which is obtained by aggregating data from taxpayers. This mechanism generates a two-level information asymmetry, risk being accounted for by means of agency theory. Thus, we have two different principal - agent relations: European Commission - Member States and Member States - taxpayers. We propose to present the main risks regarding information asymmetry, especially in the relation with New Member States, and evaluate the introduction of an authentic own revenue administered directly by EU institutions. (original abstract) - Dostępne w
- Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu - Bibliografia
-
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- Cytowane przez
- ISSN
- 1899-3192
2080-5977 - Język
- eng
