Mechanizmy korekcyjne w zasobach własnych budżetu Unii Europejskiej ze szczególnym uwzględnieniem rabatu brytyjskiego

The aim of the study is to present the correction mechanisms specifics in the own resources of the EU budget, particularly the British rebate, and an attempt to answer the question about their future. First part of the work focuses on the essence, the genesis and evolution of correction mechanisms, with particular emphasis on the British rebate. Further, the amount of funding of the British rebate by the EU Member States in 2014, the amount of payments by the UK to the EU budget and the impact of the UK correction on its amount have been presented. The conclusions include an attempt to assess the validity of the budgetary adjustments and proposals of possible reforms.