This book is unique in its scope and depth of coverage. It describes the government accounting and budgeting in each of nine European countries, at national and local levels, in their current and prospective forms. The nine countries represent Northern Europe (Finland, Sweden), Central Europe...

The aim of this chapter is to investigate the relationship between the uses of budgets with financial performance in start-ups’ business environment. For this reason, an empirical survey was carried out, using a questionnaire in 134 start-up companies, which are based in 10 different European...

Working Document V presents the budget implementation forecast for 2024, information on assigned revenue (implementation in 2023 and estimation for 2025) and a progress report on outstanding commitments (RAL) pursuant to Articles 41(3)(d) and 41(8) of the Financial Regulation

Working Document V presents the budget implementation forecast for 2024, information on assigned revenue (implementation in 2023 and estimation for 2025) and a progress report on outstanding commitments (RAL) pursuant to Articles 41(3)(d) and 41(8) of the Financial Regulation

This policy brief discusses how the 2021-2027 Multiannual Financial Framework (MFF) and NextGenerationEU contribute to the EU's priorities, including the green transition, digitalisation, and recovery from the COVID-19 pandemic. Despite its substantial impact on the ground, the MFF has...

In recent years, governments in many regions have adopted a wide range of reforms to make fiscal policies more consistent and effective over the medium-term and emphasize the impact of policies and spending. Two reforms - performance budgeting (PBB) and medium-term expenditure frameworks (MTEF)...