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A CROSS-COUNTRY ANALYSIS OF GREEN PUBLIC FINANCE MANAGEMENT AND BUDGETING IN SUPPORTING SUSTAINABLE DEVELOPMENT

Yıl 2022, Cilt 33, Sayı 126, 409 - 441, 21.10.2022
https://doi.org/10.52836/sayistay.1170928

Öz

The fact that global warming and related environmental problems pose a serious threat to our planet has accelerated initiatives to support sustainable development (SD). Green public finance management (PFM) and budgeting practices have recently gained importance in this context. This study analysed green PFM and emphasised its stages in supporting SD. It aimed to explore the practices of green PFM and budgeting in the member countries of the Organization for Economic Co-operation and Development (OECD) and the European Union (EU). Therefore, a comparative cross-country analysis was performed using the data from “the Joint Survey on Emerging Green Budgeting Practices” conducted by OECD and EU. In addition, it evaluated government expenditures and tax revenues on environmental protection in member countries. It concluded that green PFM and budgeting are the new implementation in limited countries or have not been put into practice in most of them efficiently yet. It is considered that green PFM and budgeting will become more crucial in the future because of the effects of climate change and environmental degradation. The study is one of the limited studies that focused on the main stages of the green PFM in meeting the United Nations Sustainable Development Goals (UN SDGs) regarding climate change and environmental issues.

Kaynakça

  • Afanasiev, M.P. and Belenchuk, A. A. (2021). Towards to the first green federal budget of Russia: Basis and elaboration. Voprosy Ekonomiki, 2021(11), 71-88.
  • Atli, M. B. (2022). Environmental and climate audits of Supreme Audit Institutions: Reflections from WGEA survey. Journal of Turkish Court of Account, 33(124), 163-170.
  • Battersby, B., Blazey, A., Bova, E., Lelong, M., Pojar, S., Rentería, C. and Tim, T. (2021). Green budgeting: Towards common principles. The European Commission, Economic and Financial Affairs. Brussels.
  • Baur, M., Bruchez, P-A. and Nicol. S. (2020). Climate Change and Long Term Fiscal Sustainability Climate Change and Long Term Fiscal Sustainability. OECD Publishing. Paris.
  • Bova, E. (2021). Green budgeting practices in the EU: A first review. The European Commission, Economic and Financial Affairs. Discussion Paper 140. Brussels.
  • Bovenberg, A.L. and Van der Ploeg, F. (1994). Green policies and public finance in a small open economy. The Scandinavian Journal of Economics, 343-363.
  • Candan, G. and Cengiz Toklu, M. (2022). Sustainable industrialization performance evaluation of European Union countries: An integrated spherical fuzzy analytic hierarchy process and grey relational analysis approach. International Journal of Sustainable Development & World Ecology.
  • Carraro, C., Favero, A. and Massetti, E. (2012). Investments and public finance in a green, low carbon, economy. Energy Economics, 34, 15-28.
  • Cimpoeru, V. M. (2012). An empirical study on key indicators of environmental quality: Green budgeting - A catalyst for sustainable economy and a factor for institutional change. Amfiteatru Economic, XIV(32), 485-500.
  • Dabla-Norris, E., Daniel, J. and Nozaki, M. (2021). Fiscal policies to address climate change in Asia and the Pacific. International Monetary Fund. Departmental Paper No 2021/007. Washington (DC).
  • Dziwok, E. and Jäger, J. (2021). A classification of different approaches to green finance and green monetary policy. Sustainability, 13(21), 11902.
  • Eltokhy, K., Funke, K., Huang, G., Kim, Y. and Zinabou, G. (2021). Monitoring the climate impact of fiscal policy - Lessons from tracking the COVID-19 response. IMF Working Paper, WP/21/259, Washington (DC).
  • EC (2022). European Commission green budgeting reference framework. https://ec.europa.eu/info/business-economy-euro/economic-and-fiscal-policy-coordination/green-budgeting-eu_hr. Retrieved, July 06, 2022.
  • EC (2021a). European Green Deal: Commission proposes transformation of EU economy and society to meet climate ambitions. Press release. Brussels.
  • EC (2021b). Green budgeting survey in the EU, results from the 2020 update. Directorate-General for Economic and Financial Affairs. Brussels.
  • EC (2021c). Report on public finances in EMU 2020. Economic and Financial Affairs. Institutional Paper 147. Brussels.
  • EC (2019). Communication from the commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, the European Green Deal. 11.12.2019, COM (2019) 640 final. European Commission, Brussels.
  • European Parliament (2021). Green and sustainable finance. https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/679081/EPRS_BRI(2021)679081_EN.pdf. Retrieved, July 13, 2022.
  • European Union (2020). Interinstitutional agreement between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources. Official Journal of the European Union. LI 433/28.
  • Faqih, A., Hadi, S.P. and Purnaweni, H. (2017). Analysis on the implementation of green budgeting in Central Java Province. Advanced Science Letters, 23(3), 2268-2272.
  • Fernandez, R. M. (2018). Interactions of regional and national environmental policies: The case of Spain. Cogent Economics & Finance, 6(1), 1442092.
  • Gonguet, F., Wending, C., Aydin, Ö. and Battersby, B. (2021). Climate-sensitive management of public finances - "Green PFM". International Monetary Fund. Staff Climate Note No 2021/002. Washington (DC).
  • IMF (2022). Climate change dashboard. Government policy indicators. International Money Fund. https://climatedata.imf.org/pages/go-indicators, Retrieved, September 20, 2022
  • INTOSAI (2016). Greening SAIs. International Organization of Supreme Audit Institutions. https://www.environmental-auditing.org/media/117588/wgea-10th_intosai_wgea_survey_publication.pdf. Retrieved, August 19, 2022
  • INTOSAI WGEA (2022). Greenlines. Vol. 23, No: 1, January. https://www.environmental-auditing.org/newsletter. Retrieved 20 September, 2022.
  • INTOSAI WGEA (2021). 10th INTOSAI WGEA Survey. INTOSAI Working Group on Environmental Auditing, Helsinki/Finland.
  • INTOSAI WGEA (2012). Improving National Performance: Environmental Auditing Supports Better Governance and Management. INTOSAI Working Group on Environmental Auditing, Helsinki/Finland.
  • IPCC (2018). Summary for policymakers. In V. Masson-Delmotte, P. Zhai, H.-O. Pörtner, D. Roberts, J. Skea, P.R. Shukla, A. Pirani, W. Moufouma-Okia, C. Péan, R. Pidcock, S. Connors, J.B.R. Matthews, Y. Chen, X. Zhou, M.I. Gomis, E. Lonnoy, T. Maycock, M. Tignor, and T. Waterfield (Eds), An IPCC special report on the impacts of global warming of 1.5°C above pre-industrial levels and related global greenhouse gas emission pathways. Intergovernmental Panel on Climate Change.
  • Jones, B. (2011). Driving a green economy through public finance and fiscal policy reform. Journal of International Commerce, Economics and Policy, 2(02), 325-349.
  • Kang, Y. K. (2015). Budgeting for green growth in the Republic of Korea: Using public financial management systems to implement major initiatives while maintaining fiscal balance. World Bank Group. Washington (DC).
  • Khan, B. F. (2018). Greening Public financial management for sustainable development: A green fiscal framework for Bangladesh. https://www.greengrowthknowledge.org/research/greening-public-financial-management-sustainable-development-green-fiscal-framework. Retrieved, June 15, 2022.
  • Kurniawan, B., Ma’ruf, M. F., Eprilianto, D. F. and Fanida, E. H. (2020). Green budgeting policy of Gresik regency government. Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020).
  • Lamperti, F., Mazzucato, M., Roventini, A. and Semieniuk, G. (2019). The green transition: Public policy, finance, and the role of the state. Vierteljahrshefte zur Wirtschaftsforschung, 88(2), 73-88.
  • Macfarlane, L. and Kumar, C. (2021). Greening public finance. The UK’s public finance ecosystem and the net zero transition. The New Economics Foundation. https://neweconomics.org/uploads/files/NEF_Greening-public-finance.pdf. Retrieved, June 27, 2022.
  • Moretti, D. (2021). Greening public financial management (PFM). International Monetary Fund.https://www.unescap.org/sites/default/d8files/event- documents/Delphine%20Moretti_IMF_Green%20PFM_14Sept21.pdf. Retrieved, June 15, 2022.
  • Moshiri, S. and Daneshmand, A. (2020). How effective is government spending on environmental protection in a developing country?: An empirical evidence from Iran. Journal of Economic Studies, 47(4), 789-803.
  • Nicol, S. and Parker, A. (2021). Green budgeting in OECD countries. OECD Publishing, Paris. https://www.oecd-ilibrary.org/sites/acf5d047-en/index.html?itemId=/content/publication/acf5d047-en. Retrieved, July 15, 2022.
  • OECD (2021a). Government at a glance 2021. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2021b). Green budget tagging: Introductory guidance & principles. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2020a). Green budgeting and tax policy tools to support a green recovery. OECD Policy Responses to Coronavirus (COVID-19). Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2020b). OECD green budgeting framework-highlights. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2019). Budgeting for outcomes. Organisation for Economic Co-operation and Development. http://www.oecd.org/gov/budgeting/performance-results-meeting-2019. htm. Retrieved, August 19, 2022.
  • OECD (2018). Paris collaborative on green budgeting. Organisation for Economic Co-operation and Development. https://www.oecd.org/environment/green-budgeting/. Retrieved, August 09, 2022.
  • O’Sullivan, P. and Joyce, O. (2021). Budget 2022: A review of green budgeting from a tax perspective. https://www.gov.ie/en/collection/e20037-revised-estimates/. Retrieved, June 12, 2022.
  • Petrie, M. (2021). The evolution of green budgeting. Palgrave Studies in Impact Finance. Environmental Governance and Greening Fiscal Policy, 61-108. Palgrave Macmillan.
  • Petri, H. (2021). Short guide to the use of Rio markers. https://europa.eu/capacity4dev/public-environment-climate/wiki/short-guide-use-rio-markers. Retrieved, September 21, 2022.
  • Poterba, ,J. M. (1993). Global warming policy: A public finance perspective. Journal of Economic Perspectives, 7(4), 47-63.
  • Russel, D. and Benson, D. (2014). Green budgeting in an age of austerity: A transatlantic comparative perspective. Environmental Politics, 23(2), 243-262.
  • Semmler, W., Braga, J. P., Lichtenberger, A., Toure, M. & Hayde, E. (2021). Fiscal policies for a low-carbon economy. The World Bank. Washington (DC). https://doi. org/10.1596/35795
  • Shah, A., Maken, A., Meng, T., Markosyan, S., Biswas, S. and Venkatramani, S. (2021). Budgeting for climate change: A guidance note for governments to integrate climate change into budgeting. United Nations Development Programme. The Governance of Climate Change Finance Team. Bangkok.
  • Siddikee, M. J. A. (2018). The development of the green capital budgeting approaches based on traditional capital budgeting approaches. International Journal of Innovation and Applied Studies, 25(1), 253-262.
  • Sunbul, Y. (2020). INTOSAI development initiative sustainable development goals audit model (ISAM). Journal of Turkish Court of Account, 31(116), 143-146.
  • UN (2015). Paris agreement. https://unfccc.int/sites/default/files/english_paris_agreement.pdf. Retrieved, June 08, 2022.
  • Wang, C., Qiao, Y. and Li, X. (2020). A systems approach for green public procurement implementation. Journal of Public Procurement, 20(3), 287-311.
  • WB (2019). The coalition of finance ministers for climate action: An overview. World Bank-IMF Spring Meetings. Washington (DC). https://www.financeministersforclimate.org/. Retrieved, June 15, 2022.
  • Zarali, F. (2021). Audits by SAIs on the sustainable development goals of the UN. Journal of Turkish Court of Account, 32(123): 175-184.
  • Zhang, D., Mohsin, M., Rasheed, A. K., Chang, Y. and Taghizadeh-Hesary, F. (2021). Public spending and green economic growth in BRI region: Mediating role of green finance. Energy Policy, 153.
  • Zhou, R. and Segerson, K. (2012). Are green taxes a good way to help solve state budget deficits?. Sustainability, 4(6), 1329-1353.

SÜRDÜRÜLEBİLİR KALKINMAYI DESTEKLEMEDE YEŞİL KAMU MALİ YÖNETİMİ VE BÜTÇELEMENİN ÜLKELER ARASI BİR ANALİZİ

Yıl 2022, Cilt 33, Sayı 126, 409 - 441, 21.10.2022
https://doi.org/10.52836/sayistay.1170928

Öz

Küresel ısınma ve bağlantılı çevresel sorunların gezegenimiz için ciddi tehdit oluşturması, sürdürülebilir kalkınmayı desteklemeye yönelik girişimlere hız kazandırmıştır. Bu kapsamda yeşil kamu mali yönetimi (KMY) ve bütçeleme uygulamaları son yıllarda önem kazanmıştır. Çalışmada yeşil KMY analiz edilmekte ve sürdürülebilir kalkınmayı desteklemede aşamaları vurgulanmaktadır. Ayrıca Ekonomik İşbirliği ve Kalkınma Teşkilatı (EİKT) ile Avrupa Birliği’ne (AB’ye) üye ülkelerde yeşil KMY ve bütçeleme uygulamalarının incelenmesi de amaçlanmaktadır. Bu nedenle, OECD ve AB tarafından yürütülen “Gelişmekte Olan Yeşil Bütçeleme Uygulamalarına İlişkin Ortak Anket” aracılığıyla elde edilen veriler kullanılarak karşılaştırmalı ülkeler arası bir analiz yapılmıştır. Çalışma ayrıca üye ülkelerde çevre korumaya yönelik devlet harcamalarını ve vergi gelirlerini de değerlendirmiştir. Yeşil KMY ve bütçelemenin sınırlı ülkelerde yeni bir uygulama olduğu veya birçoğunda ise henüz etkin bir şekilde uygulanmadığı sonucuna varılmıştır. İklim değişikliği ve çevresel bozulmanın etkisi nedeniyle gelecekte yeşil KMY ve bütçelemenin daha da önemli hale geleceği düşünülmektedir. Çalışma, iklim değişikliği ve çevre sorunlarıyla ilgili Birleşmiş Milletler Sürdürülebilir Kalkınma Amaçlarına (BM SKA’lara) ulaşmada yeşil KMY’nin ana aşamalarına odaklanan sınırlı araştırmalardan biridir.

Kaynakça

  • Afanasiev, M.P. and Belenchuk, A. A. (2021). Towards to the first green federal budget of Russia: Basis and elaboration. Voprosy Ekonomiki, 2021(11), 71-88.
  • Atli, M. B. (2022). Environmental and climate audits of Supreme Audit Institutions: Reflections from WGEA survey. Journal of Turkish Court of Account, 33(124), 163-170.
  • Battersby, B., Blazey, A., Bova, E., Lelong, M., Pojar, S., Rentería, C. and Tim, T. (2021). Green budgeting: Towards common principles. The European Commission, Economic and Financial Affairs. Brussels.
  • Baur, M., Bruchez, P-A. and Nicol. S. (2020). Climate Change and Long Term Fiscal Sustainability Climate Change and Long Term Fiscal Sustainability. OECD Publishing. Paris.
  • Bova, E. (2021). Green budgeting practices in the EU: A first review. The European Commission, Economic and Financial Affairs. Discussion Paper 140. Brussels.
  • Bovenberg, A.L. and Van der Ploeg, F. (1994). Green policies and public finance in a small open economy. The Scandinavian Journal of Economics, 343-363.
  • Candan, G. and Cengiz Toklu, M. (2022). Sustainable industrialization performance evaluation of European Union countries: An integrated spherical fuzzy analytic hierarchy process and grey relational analysis approach. International Journal of Sustainable Development & World Ecology.
  • Carraro, C., Favero, A. and Massetti, E. (2012). Investments and public finance in a green, low carbon, economy. Energy Economics, 34, 15-28.
  • Cimpoeru, V. M. (2012). An empirical study on key indicators of environmental quality: Green budgeting - A catalyst for sustainable economy and a factor for institutional change. Amfiteatru Economic, XIV(32), 485-500.
  • Dabla-Norris, E., Daniel, J. and Nozaki, M. (2021). Fiscal policies to address climate change in Asia and the Pacific. International Monetary Fund. Departmental Paper No 2021/007. Washington (DC).
  • Dziwok, E. and Jäger, J. (2021). A classification of different approaches to green finance and green monetary policy. Sustainability, 13(21), 11902.
  • Eltokhy, K., Funke, K., Huang, G., Kim, Y. and Zinabou, G. (2021). Monitoring the climate impact of fiscal policy - Lessons from tracking the COVID-19 response. IMF Working Paper, WP/21/259, Washington (DC).
  • EC (2022). European Commission green budgeting reference framework. https://ec.europa.eu/info/business-economy-euro/economic-and-fiscal-policy-coordination/green-budgeting-eu_hr. Retrieved, July 06, 2022.
  • EC (2021a). European Green Deal: Commission proposes transformation of EU economy and society to meet climate ambitions. Press release. Brussels.
  • EC (2021b). Green budgeting survey in the EU, results from the 2020 update. Directorate-General for Economic and Financial Affairs. Brussels.
  • EC (2021c). Report on public finances in EMU 2020. Economic and Financial Affairs. Institutional Paper 147. Brussels.
  • EC (2019). Communication from the commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, the European Green Deal. 11.12.2019, COM (2019) 640 final. European Commission, Brussels.
  • European Parliament (2021). Green and sustainable finance. https://www.europarl.europa.eu/RegData/etudes/BRIE/2021/679081/EPRS_BRI(2021)679081_EN.pdf. Retrieved, July 13, 2022.
  • European Union (2020). Interinstitutional agreement between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources. Official Journal of the European Union. LI 433/28.
  • Faqih, A., Hadi, S.P. and Purnaweni, H. (2017). Analysis on the implementation of green budgeting in Central Java Province. Advanced Science Letters, 23(3), 2268-2272.
  • Fernandez, R. M. (2018). Interactions of regional and national environmental policies: The case of Spain. Cogent Economics & Finance, 6(1), 1442092.
  • Gonguet, F., Wending, C., Aydin, Ö. and Battersby, B. (2021). Climate-sensitive management of public finances - "Green PFM". International Monetary Fund. Staff Climate Note No 2021/002. Washington (DC).
  • IMF (2022). Climate change dashboard. Government policy indicators. International Money Fund. https://climatedata.imf.org/pages/go-indicators, Retrieved, September 20, 2022
  • INTOSAI (2016). Greening SAIs. International Organization of Supreme Audit Institutions. https://www.environmental-auditing.org/media/117588/wgea-10th_intosai_wgea_survey_publication.pdf. Retrieved, August 19, 2022
  • INTOSAI WGEA (2022). Greenlines. Vol. 23, No: 1, January. https://www.environmental-auditing.org/newsletter. Retrieved 20 September, 2022.
  • INTOSAI WGEA (2021). 10th INTOSAI WGEA Survey. INTOSAI Working Group on Environmental Auditing, Helsinki/Finland.
  • INTOSAI WGEA (2012). Improving National Performance: Environmental Auditing Supports Better Governance and Management. INTOSAI Working Group on Environmental Auditing, Helsinki/Finland.
  • IPCC (2018). Summary for policymakers. In V. Masson-Delmotte, P. Zhai, H.-O. Pörtner, D. Roberts, J. Skea, P.R. Shukla, A. Pirani, W. Moufouma-Okia, C. Péan, R. Pidcock, S. Connors, J.B.R. Matthews, Y. Chen, X. Zhou, M.I. Gomis, E. Lonnoy, T. Maycock, M. Tignor, and T. Waterfield (Eds), An IPCC special report on the impacts of global warming of 1.5°C above pre-industrial levels and related global greenhouse gas emission pathways. Intergovernmental Panel on Climate Change.
  • Jones, B. (2011). Driving a green economy through public finance and fiscal policy reform. Journal of International Commerce, Economics and Policy, 2(02), 325-349.
  • Kang, Y. K. (2015). Budgeting for green growth in the Republic of Korea: Using public financial management systems to implement major initiatives while maintaining fiscal balance. World Bank Group. Washington (DC).
  • Khan, B. F. (2018). Greening Public financial management for sustainable development: A green fiscal framework for Bangladesh. https://www.greengrowthknowledge.org/research/greening-public-financial-management-sustainable-development-green-fiscal-framework. Retrieved, June 15, 2022.
  • Kurniawan, B., Ma’ruf, M. F., Eprilianto, D. F. and Fanida, E. H. (2020). Green budgeting policy of Gresik regency government. Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020).
  • Lamperti, F., Mazzucato, M., Roventini, A. and Semieniuk, G. (2019). The green transition: Public policy, finance, and the role of the state. Vierteljahrshefte zur Wirtschaftsforschung, 88(2), 73-88.
  • Macfarlane, L. and Kumar, C. (2021). Greening public finance. The UK’s public finance ecosystem and the net zero transition. The New Economics Foundation. https://neweconomics.org/uploads/files/NEF_Greening-public-finance.pdf. Retrieved, June 27, 2022.
  • Moretti, D. (2021). Greening public financial management (PFM). International Monetary Fund.https://www.unescap.org/sites/default/d8files/event- documents/Delphine%20Moretti_IMF_Green%20PFM_14Sept21.pdf. Retrieved, June 15, 2022.
  • Moshiri, S. and Daneshmand, A. (2020). How effective is government spending on environmental protection in a developing country?: An empirical evidence from Iran. Journal of Economic Studies, 47(4), 789-803.
  • Nicol, S. and Parker, A. (2021). Green budgeting in OECD countries. OECD Publishing, Paris. https://www.oecd-ilibrary.org/sites/acf5d047-en/index.html?itemId=/content/publication/acf5d047-en. Retrieved, July 15, 2022.
  • OECD (2021a). Government at a glance 2021. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2021b). Green budget tagging: Introductory guidance & principles. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2020a). Green budgeting and tax policy tools to support a green recovery. OECD Policy Responses to Coronavirus (COVID-19). Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2020b). OECD green budgeting framework-highlights. Organisation for Economic Co-operation and Development. OECD Publishing, Paris.
  • OECD (2019). Budgeting for outcomes. Organisation for Economic Co-operation and Development. http://www.oecd.org/gov/budgeting/performance-results-meeting-2019. htm. Retrieved, August 19, 2022.
  • OECD (2018). Paris collaborative on green budgeting. Organisation for Economic Co-operation and Development. https://www.oecd.org/environment/green-budgeting/. Retrieved, August 09, 2022.
  • O’Sullivan, P. and Joyce, O. (2021). Budget 2022: A review of green budgeting from a tax perspective. https://www.gov.ie/en/collection/e20037-revised-estimates/. Retrieved, June 12, 2022.
  • Petrie, M. (2021). The evolution of green budgeting. Palgrave Studies in Impact Finance. Environmental Governance and Greening Fiscal Policy, 61-108. Palgrave Macmillan.
  • Petri, H. (2021). Short guide to the use of Rio markers. https://europa.eu/capacity4dev/public-environment-climate/wiki/short-guide-use-rio-markers. Retrieved, September 21, 2022.
  • Poterba, ,J. M. (1993). Global warming policy: A public finance perspective. Journal of Economic Perspectives, 7(4), 47-63.
  • Russel, D. and Benson, D. (2014). Green budgeting in an age of austerity: A transatlantic comparative perspective. Environmental Politics, 23(2), 243-262.
  • Semmler, W., Braga, J. P., Lichtenberger, A., Toure, M. & Hayde, E. (2021). Fiscal policies for a low-carbon economy. The World Bank. Washington (DC). https://doi. org/10.1596/35795
  • Shah, A., Maken, A., Meng, T., Markosyan, S., Biswas, S. and Venkatramani, S. (2021). Budgeting for climate change: A guidance note for governments to integrate climate change into budgeting. United Nations Development Programme. The Governance of Climate Change Finance Team. Bangkok.
  • Siddikee, M. J. A. (2018). The development of the green capital budgeting approaches based on traditional capital budgeting approaches. International Journal of Innovation and Applied Studies, 25(1), 253-262.
  • Sunbul, Y. (2020). INTOSAI development initiative sustainable development goals audit model (ISAM). Journal of Turkish Court of Account, 31(116), 143-146.
  • UN (2015). Paris agreement. https://unfccc.int/sites/default/files/english_paris_agreement.pdf. Retrieved, June 08, 2022.
  • Wang, C., Qiao, Y. and Li, X. (2020). A systems approach for green public procurement implementation. Journal of Public Procurement, 20(3), 287-311.
  • WB (2019). The coalition of finance ministers for climate action: An overview. World Bank-IMF Spring Meetings. Washington (DC). https://www.financeministersforclimate.org/. Retrieved, June 15, 2022.
  • Zarali, F. (2021). Audits by SAIs on the sustainable development goals of the UN. Journal of Turkish Court of Account, 32(123): 175-184.
  • Zhang, D., Mohsin, M., Rasheed, A. K., Chang, Y. and Taghizadeh-Hesary, F. (2021). Public spending and green economic growth in BRI region: Mediating role of green finance. Energy Policy, 153.
  • Zhou, R. and Segerson, K. (2012). Are green taxes a good way to help solve state budget deficits?. Sustainability, 4(6), 1329-1353.

Ayrıntılar

Birincil Dil İngilizce
Konular İktisat
Yayınlanma Tarihi güz
Bölüm Araştırma Makaleleri
Yazarlar

Gonca GÜNGÖR GÖKSU> (Sorumlu Yazar)
SAKARYA ÜNİVERSİTESİ
Türkiye

Destekleyen Kurum Yok
Proje Numarası Yok
Yayımlanma Tarihi 21 Ekim 2022
Yayınlandığı Sayı Yıl 2022, Cilt 33, Sayı 126

Kaynak Göster

APA Güngör Göksu, G. (2022). A CROSS-COUNTRY ANALYSIS OF GREEN PUBLIC FINANCE MANAGEMENT AND BUDGETING IN SUPPORTING SUSTAINABLE DEVELOPMENT . Sayıştay Dergisi , 33 (126) , 409-441 . DOI: 10.52836/sayistay.1170928