This study explores the relationship between digital governance, democratic quality, and public funding efficiency across the EU-27, with an emphasis on Greece. Using 2023 cross-sectional data from the DESI, Worldwide Governance Indicators, and Eurostat, we apply OLS regression and simulated DEA to assess how digital maturity and democratic engagement impact fiscal performance. The sample includes all 27 EU member states, and the analysis is subject to limitations due to the cross-sectional design and the use of simulated DEA scores. Results show that higher DESI and Voice and Accountability scores are positively associated with greater efficiency. Greece, while improving, remains below the EU average. The novelty of this paper lies in combining econometric regression with efficiency benchmarking, highlighting the interplay of digital and democratic dimensions in fiscal performance. The findings highlight the importance of integrating digital infrastructure with participatory governance to achieve sustainable public finance.