“In 2005, sixty-one donor institutions and fifty-six aid recipient countries signed the Declaration of Paris, redefining the official development assistance according to five principles (ownership of the development agenda by the recipient countries, coordination of the interventions of TFPs and harmonization of aid delivery procedures, alignment of aid to national development strategies and national financial management procedures, results-based management, all in a spirit of co-responsibility and partnership [Fritz & Rocha Menocal 2007]), budget support appears to be “the most appropriate form of development aid to meet commitments on aid effectiveness” (Michel 2008: 24) […] ”

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