Abstract: With each new period of financial programming, the European Commission has imposed more and more conditions on national management and control systems, although at European level there is a wish of simplifying procedures for accessing European money. Simplification is one of the highest expectations of national authorities regarding the new cohesion policy, and the European Commission aims to meet this expectation. The positive impact of simplification on policy outcomes can be ensured by efficiently distributing the necessary administrative efforts at national, regional and Community level, reducing the time and costs required to achieve objectives and allowing focus on results. By establishing simpler rules, which are easier to understand by the actors involved, thus strengthening legal certainty, simplification can also help to reduce errors and increase the assurance provided by national enforcement systems. The European Commission has proposed simplification through various methods, harmonization of legal rules for the application of more funds, increased flexibility, increased proportionality, clarification of rules to improve legal certainty and digitization of documents and processes. Simplification will not have a full impact only on the basis of proposals from the European Commission, all national authorities involved in the MCS play a key role in ensuring that simplification is achieved for beneficiaries. The full effects of simplification may also depend on the administrative organization at national level. A reduction in the administrative burden to which beneficiaries are subject is the main goal in the simplification process. Keywords: management, simplification, flexibility, proportionality JEL Classification: H0