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

Yıl 2022, Sayı: 126, 409 - 441, 21.10.2022

Gonca Güngör Göksu

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.

Anahtar Kelimeler

Yeşil Kamu Mali Yönetimi, Bütçeleme, İklim Değişikliği, Çevresel Bozulma, Sürdürülebilir Kalkınma

Destekleyen Kurum

Yok

Proje Numarası

Yok

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

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.

Anahtar Kelimeler

Green Public Finance Management, Budgeting, Climate Change, Environmental Degradation, Sustainable Development

Proje Numarası

Yok

Kaynakça

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