Insight into the own resources system of the EU through the spectacle of the Hungarian VAT based payment

Abstract

The article firstly gives a short summary concerning the own resources system financing the budget of the EU and the state of the VAT based resource within this system. Afterwards, with the help of the Hungarian VAT base statement, it specifies the methodology of the calculation of the harmonised VAT base and the own resource itself. Finally it presents an overview of the reform concepts for the future of the own resources system.