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...

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...

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)...

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 paper explores how well the National Climate Budget (NCB), starting in 2016, has supported the climate reform agenda articulated in the National Climate Change Action Plan 2011-2028 (NCCAP), now on its 14th year. It observes that the NCB, as appropriated, grew from P175 billion in 2016 to...

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...

Der Bundeshaushalt hat im Jahr 2023 mit 20,0 Prozent jeden fünften Euro für Zukunftsausgaben eingesetzt. Die Zukunftsausrichtung des Bundeshaushalts war zuvor in der Pandemie auf einen Wert von nur 18,2 Prozent abgesackt, hat sich seitdem jedoch wieder erholt. Zum Anstieg der Zukunftsausgaben...

Forderungen nach Lockerungen der Schuldenbremse haben seit dem Urteil des Bundesverfassungsgerichts zum zweiten Nachtragshaushalt 2021 Auftrieb erhalten. Oft wird argumentiert, dass die Schuldenbremse wichtige Zukunftsinvestitionen behindere und eine ambitionierte Investitionspolitik mehr...

In diesem Jahr wird das preisbereinigte Bruttoinlandsprodukt voraussichtlich um 0,1% gegenüber dem Vorjahr zurückgehen. Damit tritt die deutsche Wirtschaft seit nunmehr fünf Jahren auf der Stelle. Digitalisierung, Dekarbonisierung, Demografie und Deglobalisierung erfordern einen Umbau der...

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...

We use very detailed microdata on fiscal contributions and benefits of the entire population to calculate the discounted lifetime net contribution of the immigrant population present in The Netherlands in 2016. We differentiate by immigration motive and up to 87 source regions. Labour migrants'...

Working Document I contains, pursuant to Article 41(3)(h) of the Financial Regulation, the Programme Performance Statements, which provide for each spending programme comprehensive information on the financial implementation and progress in achieving the programme objectives as of the end 2023.

Working Document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the...

Working Document VI encompasses administrative expenditure to be implemented by the Commission under the administrative heading of the multiannual financial framework (heading 7) in accordance with Article 317 of the Treaty on the Functioning of the European Union, as well as the budgets of the...

Working Document XII presents summary statements of the schedule of payments due in subsequent years to meet budgetary commitments entered into in previous years, pursuant to Article 41(3)(i) of the Financial Regulation.

Working Document XI presents the implementation of Budgetary Guarantees, the Common Provisioning Fund and the assessment of the sustainability of the contingent liabilities arising from budgetary guarantees and financial assistance pursuant to Article 41(5) of the Financial Regulation.

Working Document XI presents the implementation of Budgetary Guarantees, the Common Provisioning Fund and the assessment of the sustainability of the contingent liabilities arising from budgetary guarantees and financial assistance pursuant to Article 41(5) of the Financial Regulation.