Der Bundeshaushalt muss Zukunftsinvestitionen stärker priorisieren. Darüber besteht in der Theorie ein weit reichender Konsens. In der haushaltspolitischen Praxis ist es hingegen schwierig, dieses Ziel durchzusetzen. Ausgaben mit einem unmittelbaren Gegenwartsnutzen erfahren regelmäßig hohen...

Deutschland gilt im internationalen Vergleich als Nachzügler in Sachen wirkungsorientierter Haushaltsführung. Zwar hat der Bund seit den 2000er Jahren Fortschritte auf dem Weg zu einer stärker wirkungsorientierten Steuerung des Mitteleinsatzes gemacht. So besteht beispielsweise eine...

This report builds on a joint WHO-World Bank initiative on budget execution challenges (described in more detail in Appendix 1). Following the introduction, section 2 provides an overview of core concepts from both a public financial management perspective and a health financing perspective and...

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...

This public finance review (PFR) for Kenya aims both to ensure that every tax shilling benefits the Kenyan taxpayer and to inform the development of a fiscal policy that fosters job creation, poverty reduction, and equity. This PFR explores policy measures that could reduce Kenya's debt-to-...

The Commissioner-designate made a number of commitments in his written and oral responses, which are highlighted in this document, which has been produced to support Parliament's scrutiny of the Commission over the course of the 2024-2029 term, including through the Committees' annual structured...

The Commissioner-designate made a number of commitments in his written and oral responses, which are highlighted in this document, which has been produced to support Parliament's scrutiny of the Commission over the course of the 2024-2029 term, including through the Committees' annual structured...

This study seeks to provide a concise and succinct overview of the structure, key facts and figures, and rules and procedures of the EU budget, and informs about the latest developments in EU finances and budgeting. It aims to serve both as a reference guide for experienced EU budget actors and...

The Financial Regulation applicable to the budget of the European Schools ('Schools' Financial Regulation') is adopted by the Board of Governors of the European Schools. It is the subject of a review by the Office of the Secretary General ('Central Office'), every three years at the latest. The...

This report has been drawn up in accordance with Article 63 of Regulation (EU) 2018/1727 of the European Parliament and of the Council of 14 November 2018 on the EU Agency for Criminal Justice Cooperation (Eurojust) (henceforth, "Eurojust Regulation" or "EJR"), replacing and repealing Council...

This case study includes TSI projects in the areas of green budgeting and green taxation. It covers one multi-country project, comprised of 23 multi-country child projects (reforms) and two standalone projects (analysed separately). The supervision of these initiatives, focused on green public...

This paper examines the electoral cycle and the conduct of the central government’s fiscal policy. It uses a panel database with disaggregated spending and revenue series for 34 middle-income countries over 2000-2022. A dynamic panel approach was used to look at overall government spending and...

In July 2025, the European Commission proposed a new long-term EU budget starting from 2028, which will be decided by the European Parliament and EU Member States. This budget aims to support a strong and modern EU fit for our ambitions. In this context, the European Commission took the...

The Commission is proposing EUR 81 billion in the area of Home Affairs to make Europe safer and more secure, to equip the EU with stronger external borders and to implement a fair and firm migration management system. This triples funding compared to the previous budget period.

In July 2025, the European Commission proposed a new long-term EU budget starting from 2028, which will be decided by the European Parliament and EU Member States. This budget aims to support a strong and modern EU fit for our ambitions. In this context, the European Commission took the...

This guide identifies what makes a PFM system responsive to nutrition needs, and what actions can be taken to develop a reform program in a capacity constrained context. Across the stages in the budgetcycle it identifies basic requirements that are necessary for a nutrition responsive PFM reform...

The Lao People's Democratic Republic has a high execution rate for its overall health budget, ranging from 89 to 104 percent from 2015 to 2019. Aggregated execution rates are generally high across the main categories of spending - wage, non-wage recurrent and capital with only a couple of...

The Democratic Republic of Congo is committed to achieving Universal Health Care by 2030. Progress toward this goal faces challenges due to limitations in the execution and allocation of the country's health budget. This contributes to health spending being predominantly financed by households...

The Solomon Islands government plays key roles in the health sector, as a funder, regulator, and provider of nearly all health services. Health services are funded, managed, and delivered by the Ministry of Health and Medical Services (MHMS). The MHMS also allocates resources (such as funding,...

Ethiopia achieves a high overall rate of execution of its health budget. From 2016 to 2021 the health budget execution rate averaged 95 percent of the original budget allocation. The health budget execution rate was higher than the execution rates for overall government spending. The execution...

Pakistan's overall national health budget had a high rate of execution from 2016 to 2019, averaging 95 percent. However, execution rates between provinces as well as between categories of spending varied significantly. At the health facility level, execution of spending is notably challenging,...

The European Union is grappling with the challenge of increasing defence expenditure while maintaining fiscal discipline under the Stability and Growth Pact (SGP). The European Commission has proposed activating the national escape clause available under the SGP to accommodate defence spending...

This budget brief is part of a series of reports summarizing developments' in Myanmar's public finances. The report relies on new information published by the authorities, including the recently published reports of Ministry of Planning and Finance (MOPF), and other publicly available sources....

This paper examines the redistributive impact of fiscal policy-specifically taxes and transfers-on poverty and inequality in eight countries in the Middle East and North Africa: the Arab Republic of Egypt, Djibouti, the Islamic Republic of Iran, Iraq, Jordan, Morocco, Tunisia, and the West Bank...

Solomon Islands faces the immediate fiscal challenges of rebuilding cash reserves, improving the quality of public spending, and imposing fiscal discipline on domestic borrowing. To address these challenges while financing necessary investments, it is an urgent priority to improve the...

Solomon Islands faces challenges in fiscal data governance despite reforms. While the Public Financial Management Act (PFMA) of 2013 aimed to enhance transparency, inconsistent implementation and resource constraints persist. This paper highlights key issues and recommendations, including...

The global economy has proven resilient in the post-pandemic period, with global disinflation continuing, but with significant remaining uncertainty. This backdrop and transformations in the economic landscape are driving strong demand for Fund engagement. The proposed budget is guided by the...

This workshop was organised for the Committee on Budgetary Control (CONT) on 25 June 2025. It focused on the implementation of the gender mainstreaming methodology in the EU budget, with an emphasis on budgetary control.

This workshop was organised for the Committee on Budgetary Control (CONT) on 25 June 2025. It focused on the implementation of the gender mainstreaming methodology in the EU budget, with an emphasis on budgetary control.

Horizon Europe (2028-2034) will build on the achievements of its predecessors, scaling what works, simplifying what is possible, and focusing investment where Europe needs it most. It will be tightly connected to the European Competitiveness Fund.

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

The Annual Management and Performance Report for the EU Budget - 2024 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

This paper investigates fiscal sustainability and the prevailing fiscal regime in the Federal Republic of Germany. Using annual data from 1950 to 2023, the long-term relationship between the primary balance and government debt is estimated using a single-equation error correction model (SECM)....

The discretionary share of the federal budget is now only around 16 percent and could disappear altogether over the course of the next ten years. The main drivers are rising interest expenses and growing social transfers to support low-income households. Blanket spending cuts will not solve this...

This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three...

This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three...

Deutschland gilt im internationalen Vergleich als Nachzügler in Sachen wirkungsorientierter Haushaltsführung. Zwar hat der Bund seit den 2000er Jahren Fortschritte auf dem Weg zu einer stärker wirkungsorientierten Steuerung des Mitteleinsatzes gemacht. So besteht beispielsweise eine...

The medium-term budget projection for 2025 to 2029 indicates a persistently high need for fiscal consolidation in Austria's public finances. If the consolidation measures announced by mid-April remain unchanged, the general government deficit would remain close to 4 percent of GDP throughout the...