ZMIENNOŚĆ WIELOLETNIEGO BUDŻETU UNII EUROPEJSKIEJ – UJĘCIE RETRO- I PROSPEKTYWNE
VOLATILITY OF MULTIANNUAL BUDGET OF THE EUROPEAN UNION – RETRO AND PROSPECTIVE APPROACH

Summary/Abstract: The upcoming new financial perspective, in which significant transformations are expected, is the basis for taking up the subject about volatility of the multiannual EU budget. This article is an attempt to compare the occurring changes in the next multiannual budget of the European Union after 2000. The presentation of budgetary changes, taking place in the three financial perspectives (i.e. in the years 2000-2006, 2007-2013 and 2014-2020) is the purpose of this article. There are also interpretation and evaluation of these changes and a look at the planned modifications of the budget structure expected in the years 2021-2027. Achieving the goal requires a review and an analysis of individual sections in the last three multiannual budget terms, presentation and interpretation of the amount of expenditures and approximation of assumptions, on which the new Multiannual Financial Framework will be based with a high degree of probability.

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