Performance-Based Budgeting within Green Budgeting Efficiency Evalution for the Period of 2021-Q1/2023-Q4: An Entropy-Based WASPAS Example

Serpil AÄžCAKAYA and Yasemin Erduran

Fiscaoeconomia, 2025, issue 3

Abstract: Global climate change and the resultant devastation necessitate urgent action plans to be formulated by governments. One of the policies implemented to minimize the environmental, economic, and societal impacts caused by climate change is the green budgeting policies adopted by governments. The aim of this study is to evaluate the weights and effectiveness of green budgeting practices over time based on selected programs. Within the scope of this objective, an evaluation of program effectiveness for the period of 2021-Q1/2023-Q4 has been conducted. The programs evaluated include Urban Planning and Risk-focused Integrated Disaster Management, Industrial Development, Support for Production and Investments, Energy Supply Security, Efficiency, and Energy Market, Conservation and Sustainable Management of Forests and Nature, Sustainable Environment and Climate Change, Strengthening Local Governments, Use and Management of Land and Water Resources, Agriculture, Road Transportation, Natural Resources, Research, Development, and Innovation, and Combined Transportation, Logistics, and Hazardous Materials Transportation. During the evaluations, Entropy was employed for determining the period weights of the programs, while the WASPAS method was utilized for period rankings. In this context, the justifications for the inclusion of these programs in the green budget class and their necessity from Turkey's perspective have been discussed. Additionally, weight calculations by years were conducted, and evaluations were made based on the rankings of effective years. Based on the analyses conducted and the results obtained, it was determined that the most effective period is the 2023-Q4 period. Furthermore, critical values obtained from weight calculations revealed that the program with the highest weight at the first-level programs is Urban Planning and Risk-focused Integrated Disaster Management.

Keywords: Program Based Performance Budget; Green Budgeting; Entropy; WASPAS (search for similar items in EconPapers)
JEL-codes: Q10 Q50 Q54 R40 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:fis:journl:250315

DOI: 10.25295/fsecon.1481129

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