This final report is the last of four main deliverables submitted to the Directorate-General for Taxation and Customs Union of the European Commission (DG TAXUD) by Oxford Research, Coffey, Economisti Associati and wedoIT as part of the mid-term evaluation of the Fiscalis 2020 programme.
A mid-term evaluation of the Fiscalis 2020 programme was carried out in 2017-2018. As defined in the Regulation, the purpose of the evaluation was to assess performance so far in terms of the criteria defined in the Better Regulation Guidelines (relevance, effectiveness, efficiency, coherence and EU added value) and to make recommendations for future improvement. In this way, the evaluation served both accountability and learning purposes.
The breadth and diversity of the programme’s activities posed an important methodological challenge, in that it would not have been possible within the available resources and timeframe to cover all activities in the detail needed to draw robust conclusions. Moreover, much of the programme’s support plays a contributing role alongside other factors (such as the action of national administrations) that is difficult to assess without in-depth qualitative research
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