Evaluation of EU Collect More Spend Better 2015-2020

Detailed description of project This evaluation provided an overall independent assessment of the EU’s Collect More & Spend Better (CMSB) framework. The latter encompasses the full spectrum of Commission support to Public Finance Management and Domestic Revenue Mobilisation, from mobilisation and use of domestic revenue (“Revenue”) to the management of public finance (“Spending”) and debt, including transversal issues related to Global Public Finance. The Revenue side covers actions taken for supporting good governance in tax matters, strengthening capacity of national tax administration, and reinforcing fiscal policies including in the extractive industry sector. The Spending side includes support provided to strengthen budget programming, preparation, budget execution & cash management, internal controls, public procurement and public investment management. Transversal issues deal with transparency and oversight, audit, accounting & reporting, and anti-corruption measures. The scope covers EC interventions initiated under the CMSB framework in all the countries and regions falling under the mandate of DG INTPA and DG NEAR during the period 2015-2020. The Commission used various aid modalities to support this wide area of intervention, in particular budget support programmes, capacity building / technical assistance programmes, and partnerships with international institutions (e.g. IMF, WB, OECD, UN, etc.). The evaluation used the OECD/DAC evaluation criteria. It also draws on elements of the OECD-DAC methodological approach for the evaluation of budget support (‘3 Step’ approach). A set of nine evaluation questions structured the analysis in guiding the design, conduct, and report of evaluation findings. The evaluation assessed effectiveness throughout the results chain. Firstly, it examined outputs and intermediary outcomes in terms of promotion of the overall public financial management and domestic revenue mobilisation agenda, of improved tax policy and tax administration, and of strengthened essential public financial management functions. It then reviewed outcomes in terms of improved domestic revenue mobilisation and public sector management and improved long-term drivers for inclusive growth, including a stable macroeconomic framework, a stronger fiscal social contract, better access to public services/infrastructure and more equitable income distribution. The evaluation took into account the effects of the Covid-19 crisis, which made expected outcomes such as increased domestic revenue mobilisation and sustainable debt management even more challenging to attain. The evaluation also examined transversal issues, including the adequacy of EC support, consistency and coordination within the EU and with other donor support, as well the efficiency of the EC institutional framework and human and technical resources. Type and scope of services provided ? Literature review ? Comprehensive mapping of EC support to CMSB ? Reconstructed theory of change and definition of the evaluation framework ? Desk and field analytical work on 16 case studies, covering EC CMSB support: o at country level (Bangladesh, Cambodia, Cameroon, Dominican Republic, Georgia, Ghana, Kosovo, Malawi, Mongolia, Niger, Rwanda, Timor Leste); and o through international partnerships: the WB/IMF debt management facility; the regional technical assistance centres managed by the IMF; the Revenue Mobilization Thematic Fund managed by the IMF; and support to the UN tax committee and to the Global Forum on Transparency and Exchange of Information for Tax Purposes managed by the OECD. ? Statistical analysis: cluster and variance analyses (ANOVA) ? E-survey to EU staff ? Triangulating data and deriving findings for each Evaluation Question ? Drawing evidence-based conclusions and lessons learned, and prioritised and sequenced recommendations ? Communication material (e.g., factsheet)


Project Details
Country WORLDWIDE
Start date 2021.01.17
End date 2023.01.31
Client DEVCO/INTPA
Sector EVALUATION
Sub-sector Thematic
Ref. ADE A621-007