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EUROPEAN UNION FUNDS – the EU has a common budget to finance actions taken to address common problems. It is cheaper and more effective to tackle the challenges than if each member state were to face them individually. The EU grants financial support and grants for a number of different projects and programmes in areas such as: regional development and urban development, employment and social inclusion, agriculture and rural development, maritime and fisheries policy, research and innovation, humanitarian aid. Funds from the EU funds are administered in accordance with strict rules to ensure strict control over their spending and ensure full transparency and accountability. The responsibility for managing the funds lies with the European Commission and the governments of the member states. The five main funds support the economic development of all EU countries: 1. → European Regional Development Fund – its aim is to reduce disparities in the level of development of regions within the Union and to strengthen the economic, social and territorial cohesion of the EU as a whole; 2. European Social Fund – its main objective is to fight unemployment in the member states and the resources allocated to the projects are designed to increase employability and education; 3. → Cohesion Fund – is intended for member states whose GNI per capita is less than 90% of the EU average. Its aim is to reduce economic and social disparities and promote sustainable development; 4. European Agricultural Fund for Rural Development – dedicated to support the transformation of the agricultural structure and the development of rural areas; 5. European Maritime and Fisheries Fund – supports the restructuring of fisheries in the member states. The EU through its funds pursues active regional development policy, also called cohesion policy or structural policy [ K. Tomaszewski ].

Literatura: Europe 2020. A strategy for smart, sustainable and inclusive growth, COM (2010) 2020 ■ C. Kosikowski, Finanse i prawo finansowe Unii Europejskiej, Warszawa 2014 ■ M. Krasuska, Fundusze unijne w nowej perspektywie 2014-2020, Warszawa 2014.