Introduction

This report aims at contributing to this review with a clear focus on the revenue side of the budget. Key questions addressed in this study refer to the preferable types of own resources, fundamental alternatives to the existing sources and the justification and specification of an appropriate correction mechanism. Although this report’s analytical work is thus clearly targeted at the revenue side, it is nevertheless based on the understanding that budgetary reform must simultaneously relate to both sides of the budget. The suitability of certain solutions on the revenue side heavily depends on the achievable changes on the expenditure side.