Maliye ve Finans Yazıları 1308-6014 3062-2565 Maliye ve Finans Yazıları Yayıncılık Ltd. Şti. 10.33203/mfy.1852848 Policy of Treasury Maliye Politikası The Impact of Green Budgeting on Carbon Emissions: Panel Data Analysis for Selected OECD Countries Yeşil Bütçelemenin Karbon Emisyonları Üzerindeki Etkisi: Seçilmiş OECD Ülkeleri İçin Panel Veri Analizi https://orcid.org/0000-0001-8078-5626 Aydoğdu Bağcı Semra ANKARA YILDIRIM BEYAZIT UNIVERSITY https://orcid.org/0009-0006-9767-4061 Çelik Mervenur PAMUKKALE ÜNİVERSİTESİ 04 01 2026 0 125 363 392 12 31 2025 03 17 2026 Copyright © 1986, Maliye ve Finans Yazıları 1986 Maliye ve Finans Yazıları

Green budgeting is a fiscal policy tool that aims to integrate environmental sustainability into all stages of public financial management. This approach seeks to reduce greenhouse gas emissions, support the transition to renewable energy, and ensure the sustainable management of natural resources by promoting environmentally friendly practices in budget planning and resource allocation. This study examines the impact of green budgeting practices in 22 member countries of the Organisation for Economic Co-operation and Development (OECD) on carbon emissions for the period 1994–2023, using panel data analysis. Empirical findings reveal that green budgeting practices have a positive effect on carbon emissions in some countries, while negatively affecting them in others. The results indicate that policymakers need to strengthen budgeting strategies that support carbon reduction and encourage the use of renewable energy.

Yeşil bütçeleme, çevresel sürdürülebilirliğin kamu mali yönetiminin tüm aşamalarına entegre edilmesini amaçlayan bir maliye politikası aracıdır. Bu yaklaşım, bütçe planlaması ve kaynak tahsisinde çevre dostu uygulamaları teşvik ederek sera gazı emisyonlarını azaltmayı, yenilenebilir enerjiye geçişi desteklemeyi ve doğal kaynakların sürdürülebilir biçimde yönetilmesini hedeflemektedir. Bu çalışma, Ekonomik İşbirliği ve Kalkınma Örgütü’ne üye (OECD: Organization for Economic Cooperation and Development) 22 ülkenin yeşil bütçeleme uygulamalarının karbon emisyonları üzerindeki etkisini 1994–2023 dönemi için panel veri analiziyle incelenmektedir. Ampirik bulgular, yeşil bütçeleme uygulamalarının bazı ülkelerde karbon emisyonlarını pozitif etkilerken; bazı ülkelerde negatif etkilediğini ortaya koymaktadır. Sonuçlar, politika yapıcıların karbon azaltımını destekleyen ve yenilenebilir enerji kullanımını teşvik eden bütçeleme stratejilerini güçlendirmeleri gerektiğine işaret etmektedir.

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