2025, Vol. 8, Issue 1

author(s)
Zaur Niftaliyev

abstract
This paper investigates the typologies, causes, and consequences of off-budget expenditures and analyzes their impact on fiscal sustainability across various governance contexts. Drawing from theoretical literature, institutional frameworks, and international case studies including Argentina, China, and Greece the study reveals that off-budget practices are a common feature across both developed and developing economies, often correlating with weak fiscal institutions and political pressures to circumvent fiscal rules.