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Introduction
ThemainpurposeofthecourseistodeterminewhetherthebudgetoftheEuro-
peanUnionanditsinstrumentscreatefavourableconditionsforsocio-economic
integration.Themaindriverofthatdeterminationwillbeidentifyingfactors
inherentintheEuropeanUnionanditsfinancialinstrumentsthatcandetermine
theprogressofintegrationprocessesintheEU.Thebookanalysestheabilityof
theEuropeanUniontomanageitsfundsandtheimpactontheEUbudgetofthe
largestenlargementinthehistoryoftheEU,whichtookplacein2004,andthe
consequencesforPoland.
Duringthecoursethestudentswilldiscussthemainpointsofthecurrent
debateontheEUbudgetreformandthedirectionstheEUbudgetcouldevolve,
stressingthebenefitsanddrawbacksoftheeventualchanges.Thesechanges
concernbothsidesofthegeneralbudget.Revenue-sidereformswillintroduce
Europeantaxes.Theexpenditureside,meanwhile,concernsthesizeoftheEU
budgetandchangesinthebudgetstructure,whichcouldtakeintoconsideration
theprospectsofglobalisationandEUdevelopment.
Thecoursebookconsistsoffivechapters.Thefirstdiscussestheconceptof
Europeanintegrationandthestagesofexpandingintegrationintonewareas.
ThehistoryofEuropeanintegrationafterWorldWarII,perspectivesofintegration
processes,possibilitiesforadmittingnewmemberstatesandchallengesposedby
GreatBritain’sleavingtheEUarepresented.
ThesecondchapterdescribesthedevelopmentoftheEU’sfinancialsystem
andtheUnion’spursuitoffinancialindependence.Thestructureofrevenuesand
expensesofthegeneralbudgetoftheEUispresented,emphasisingtheevolution
oftheimportanceofindividualcategoriesasaresultoftheintegrationprocesses.
Thebudgetingproceduresandbudgetaryprinciplesarealsodescribed.