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...

In this manuscript we present a comparative analysis of benchmarks based on technical efficiency scores computed using Data Envelopment Analysis with two different model specifications. In one case, we adopt the number of settled cases as output and human resources as input; in the other case,...

The proposal to amend Council Directive 2011/85/EU on the EU budgetary framework may result in changes in the role of environmental sustainability and explicitly the role of green budgeting in decision-making processes. While this topic is still in its infancy in Germany compared to other EU...

This study aimed to analyze the budget trajectory of the Workers' Support Fund (FAT), contrasting accounting indicators with political and economic factors that may have conditioned its operational planning. The data analysis allowed us to corroborate the hypothesis that the evolution of both...

This study analyzes the federal government's environmental expenditures between 2001 and 2022 by applying the United Nations (UN) Classification of Environmental Activities (CEA) to budgetary actions. In addition, a qualitative and comparative analysis is carried out of expenditures and results...

This Discussion Text aims to analyze the initiatives of the states for agriculture and agrarian organization in Brazil. We use open data, mainly from public transparency portals and consultations on websites of entities involved with policies. Policies, plans, programs, or actions are identified...

The federal government's spending on the protection of biodiversity and landscapes between 2001 and 2022 was analyzed in detail by applying the Classification of Environmental Activities (CEA) to federal budgetary actions. To this end, the budgetary actions were classified into three adapted CEA...

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...

The full report of the Standard Eurobarometer 102 survey consists of multiple volumes. The first volume presents the results of general questions about the state of public opinion in the European Union. Five other volumes present Europeans' opinions about the following topics: the European...

Aim: The motivation for this research stems from Russia's notable high levels of government expenditure due to its continual involvement in armed conflicts, which often result in budgetary imbalances and economic policy uncertainty. These factors impact the inflation rate. This study delves into...