EU cohesion policy and performance-based budgeting


Published: Dec 22, 2025
Keywords:
Cohesion Policy EU Performance-based budgeting The Recovery and Resilience Facility Programming period 2027-2033
Charalampos Chrysomallidis
Athinais Tourkolia
Abstract

The EU budget has developed aspects of various forms of performance budgeting, within the framework of the European economic governance system, focusing on linkages between financing and expected outcomes. The aim of this approach is to achieve European strategic objectives and contribute to the increase of European policies’ added value. Similar efforts have not always been successful or coherent, particularly in the field of Cohesion Policy, EU’s primary long-term development policy. Thus, a critical analysis of the implementation of relevant tools and mechanisms is necessary, to prepare policy interventions, methods and modes that will enhance the effectiveness of Cohesion Policy in the post-2027 programming period. For the purposes of this analysis, valuable insights are provided by the study of the fiscal model that was followed by the Recovery and Resilience Facility, relying on its implementation and projecting it onto the needs of EU’s Cohesion Policy.

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Author Biographies
Charalampos Chrysomallidis, University of the Peloponnese

Assistant Professor, Department of Business and Organization Administration

Athinais Tourkolia, Ministry of Economy and Finance

Head of Directorate General of Audits of Co-financed Programs, General Secretariat of Fiscal Policy

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