The Reform of Performance-Based Budgeting in Albania: Convergence With European Union Practices

The qualitative synthesis study aimed to analyse the impact of legal reforms on improving the efficiency of performance-based budgeting in Albania. Accordingly, the study addressed the following research question: to what extent have legal reforms in Albania improved the efficiency of performance-based budgeting and ensured its convergence with core European Union standards of transparency, accountability, and medium-term budgetary planning. The methodology was based on a qualitative research design, including qualitative content analysis, document analysis, and the formulation of practical recommendations. The study found that EU institutions, including the European Commission, SIGMA/OECD, and the Council of the European Union, guided Albania’s alignment with EU budgeting standards. Since 2005, Albania has worked on medium-term budgeting, institutionalizing performance-based budgeting, and improving digitalization and transparency. Progress was limited by administrative capacity, weak coordination, and a developing performance measurement culture. Recommendations include training, enhanced cooperation, legislative alignment, and revised public investment rules to strengthen EU integration.