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Green Budgeting Practices in the EU: A First Review

Elva Bova

No 140, European Economy - Discussion Papers 2015 - from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission

Abstract: As many Member States are moving towards a greening of their economy, this work investigates whether their budgetary practices are shaped in a way that supports the green transition. Based on a review of budgetary documents across the EU countries, this study presents green budgeting experiences in selected Member States. After discussing concepts related to green budgeting, expenditure and revenue, this paper reviews and compares the coverage, the methodology and the governance of the selected green budgeting practices. It also provides information on the transparency and accountability arrangements of these practices. Overall, the study shows an incipient development of green budgeting and large heterogeneity of practices across countries. It shows that this heterogeneity is partly explained by different underlying concepts and definitions regarding the environmental objectives and budgets’ contribution towards them.

JEL-codes: H5 H61 Q51 Q58 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2021-05
New Economics Papers: this item is included in nep-env and nep-hme
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