How can development aid achieve the greatest effectiveness in combating poverty in developing countries? In the “Paris Declaration” of 2005, more than 90 donor and recipient countries of development aid have adopted the most important principles for increasing the effectiveness of development aid. Budget support, and thus the direct payment into the budget of the recipient country, is part of it. How effective is this instrument? What kind of role does the civil society play? Where are the weaknesses? Which are the strong points of direct budget support? These and further questions are included in SÜDWIND’s research.