SYSTEM OF INTERNAL FUNDS OF THE EUROPEAN UNION: HISTORY OF FORMATION AND MAIN DEVELOPMENT TRENDS
PAZYNA Evgenii Olegovich
Saratov State Law Academy
Abstract. In the article the system of the internal funds of the European Union with respect to its historical formation and current development trends in new financial period from 2014 to 2020 is analyzed. The "strong" and "weak" sides of the system are considered. Conclusions about possible ways of its improvement and the appropriateness of the use of the relevant European experience in integration formations with the participation of the Russian Federation, in particular, the Eurasian Economic Community and the Eurasian Economic Union being created are drawn.
Key words and phrases: бюджет Европейского Союза, система собственных средств, "традиционные собственные средства", налог на добавленную стоимость, валовой национальный доход, Евразийское экономическое сообщество, Евразийский экономический союз, budget of the European Union, system of internal funds, "traditional internal funds", value-added tax, gross national income, the Eurasian Economic Community, the Eurasian Economic Union
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