The justification for introducing new levies in theEuropean Union budget

<ns3:p>Following the outbreak of the COVID-19, the need to find new sources of revenue and prevent a significant increasein Member States’ GNI-based own revenue burden has become more urgent due to EU aid programmes launchedto financially support Member States’ economies. Initially, it was primarily about providing funds to maintain jobs,but only the gradual recovery from the pandemic gave rise to the NextGenerationEU programme, which takes intoaccount the need for reforms and investments to regain competitiveness and face future challenges, including:digital adaptation and the fight against climate change.The aim of the study is to assess the need to introduce new sources of revenue in the European Union budgetfrom the point of view of ensuring financial security for the implemented Community programs. The followingresearch questions were subordinated to the main objective:1. Will the new sources of revenue presented by the European Commission be sufficient to finance the loantaken out under the NextGenerationEU programme?2. When should new sources of revenue be introduced?3. Can new sources of revenue replace the contribution based on gr oss national income?The research methods used include the analysis of legal acts of European Union institutions, a review of the subjectliterature and comparison of data relating to EU revenues based on documents of the European Commission.</ns3:p>