Abstract: The topic of European Union budget is very important for each member state, especially nowadays because of recessive economical crisis and ongoing crisis of euro zone. Czech Republic has been a member state of EU since 2004 and also has been in a position of net recipient for a whole period. This means, that the amounts provided for European budget by the Czech Republic are less than the amounts received from European budget. However, the creation of EU budget is quite complicated. The revenues of EU budget are Total national contributions, Traditional own resources, and Other revenues. The expenditure of European Union budget in the Financial Framework 2007 – 2013 are provided into six areas – Sustainable growth, Preservation and management of natural resources, Citizenship, freedom, security, and justice, The EU as a global partner, Administration and Compensation. In the previous Financial Framework 2000 – 2006 were expenditure provided into eight areas – Agriculture, Structural actions, Internal policies, External actions, Administration, Reserves, Pre-accession aid and Compensation. The different structure of EU expenditure for each financial framework complicates the separate analysis of revenues and expenditure in the view of each member states, therefore it is possible to analyse and compare only total values of expenditure and revenues, with only short-term analysis of concrete expenditure areas within each framework. It is of course possible to analyse net position of each state as well. However, in this analysis is better to compare not only total amount of net position, but also net position per capita – this recalculation helps to compare the situation of each member state much better than comparison of total amounts. This article analyse not only development of net position for selected countries of EU, but also compare the net position development with the GDP development. The level of GDP should be one of the most important indicators for calculation of contributions for each member state, but because of many exceptions and very complicated mechanism its influence could be low. This article used statistical methods for comparison of net position development and GDP development for selected EU countries.

Brief Biography of the Speaker:
Jaroslav Kovarnik was born in Pardubice, Czech Republic, on 24th December 1980. He became his Engineer degree in the field of Economic policy and administration at University of Pardubice, Czech Republic, in the year 2004. He became his Ph.D. degree in the field of Regional and public economy at University of Pardubice, Czech Republic, in the year 2007. J. Kovarnik is now working at University of Hradec Kralove, Czech Republic, Faculty of Informatics and Management, Department of Economics. His major field of study is regional policy and regional development, international trade, European integration, and also accounting.