Study on the Performance Measurement Framework for DG TAXUD

Results-orientated performance measurement frameworks improve the transparency of programme results and effectiveness of the EU’s Directorate-General for Taxation and Customs Union.

The Customs and Fiscalis programmes – key customs and taxation programmes that allow country administrations to create and exchange information and expertise – operated under a specifically developed performance measurement framework, which had been carefully evaluated.

For the Customs and Fiscalis 2020 programmes, the Directorate needed a new performance management framework with updated indicators to support continuous monitoring and evaluation of future programmes, taking the Customs Control Equipment Instrument into consideration.

DG TAXUD tasked us with the production of a solid results-oriented performance management framework, to support the programmes’ evaluation function and the steering of the programmes and to provide tangible evidence of performance delivered by the programme.

Our team worked with DG TAXUD to improve programme impact measurement, increase transparency and ensure accountability and value for money of EU funding.

Specifically, we identified appropriate RACER3 indicators, considered practical data constraints and identified additional indicators to complete, revise and optimise data collection mechanisms and tools.



Directorate-General for Taxation and Customs Union, European Commission