This report proposes a framework in tagging nutrition expenditures of national government agencies. The framework was developed through exhaustive literature review and validation sessions with government agencies. It comprised of five levels (5) of classification elements namely: major...

In 2016, Pakistan adopted the Sustainable Development Goals (SDGs) into its national development agenda as part of its commitment to the 2030 Agenda for Universal Health Coverage (UHC). In 2018, the Government of Pakistan designed and approved a National SDGs Framework to prioritize and localize...

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...

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)...

In the official models for projections and policy analysis used by the Treasury and the Social Security and Medicare Trustees, many key variables are assumed as a continuation of past trends. Even the Congressional Budget Office (CBO), with more sophisticated models, makes certain simplifying...

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...

Purpose This study explores the effect of local budget retention rate changes (RER) on total factor productivity (TFP) and its components in Vietnam. Design/methodology/approach The study employs a two-system generalized method of moments (GMM) estimator and data from 2012 to 2019 across all 63...

Through fiscal reaction functions, we investigate fiscal sustainability for five European country-group panels and check for a change in fiscal behaviour after countries adopted the euro as their currency. Using annual data for the period between 1990 and 2021, we identify evidence of average...

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...

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...

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...

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-...

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...

The study examines the implications of future enlargements for the next Multiannual Financial Framework (MFF). It assesses the budgetary costs under three scenarios for 2028-2034: (1) a 'small bang' - all six Western Balkan candidate and potential candidate countries joining by 2030, (2) a 'big...

The study examines the implications of future enlargements for the next Multiannual Financial Framework (MFF). It assesses the budgetary costs under three scenarios for 2028-2034: (1) a 'small bang' - all six Western Balkan candidate and potential candidate countries joining by 2030, (2) a 'big...

This Policy Brief reviews the experience of the European Citizens Panel (ECP) set up by the European Commission in the context of the preparation of its proposals for the next EU budget. It examines the modalities and conclusions of the ECP and suggests that the priorities and recommendations...

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 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 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...

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...

Purpose: This study delves into the inadequacies of the traditional budgeting process and their role in instigating budgetary slacking behaviour within organisations. It aims to unveil the underlying mechanisms behind this behaviour and provides practical insights for organisational enhancement....

Our annual report presents our opinion on whether the EU's annual accounts are reliable and whether the underlying revenue and expenditure transactions comply with the applicable rules and regulations. It also presents our analysis of the budgetary and financial management and performance...

The European Commission adopted the 2020-2025 Gender Equality Strategy to achieve significant progress towards gender equality across the EU by 2025. This included the introduction of the gender budgeting methodology in 2021. The methodology was applied retrospectively to the budgets of 2021,...

The European Commission adopted the 2020-2025 Gender Equality Strategy to achieve significant progress towards gender equality across the EU by 2025. This included the introduction of the gender budgeting methodology in 2021. The methodology was applied retrospectively to the budgets of 2021,...

The annual management and performance report (AMPR) is the Commission's high-level performance report on the EU budget, and part of the Commission's annual financial reporting package. The legal deadlines involved limit what we can address comprehensively in time for the annual discharge...