Download Free Green Budget Reform Book in PDF and EPUB Free Download. You can read online Green Budget Reform and write the review.

Budgets have a big influence on the economy and society. With many countries, about 50 percent of total expenditures and income pass through the budget via taxes, charges and expenditures. In recent years many countries, e. g. in the OECD and the EU, have tended to use this influence in an environmentally rational way. Tradi tional environmental policy has relied on command-and-control and cnd-olpipc technologies that have proven to be insufficient in coping with the challenge of glo bal change. Hence, many countries have started to investigate the environmental impacts of their budgets by looking at existing taxes and charges, as well as tax allowances and exemptions and other relevant regulations and expenditures -even to have a special impact on the environment. The implementation of those not meant such findings is now broadly discussed in these countries. This publication will contribute to the debate. It is a result of a wider project called Green Budget Reform -Prospects in Central and Eastern Europe. initiated by Vida Ogorelec Wagner, managing Director of Umanotera, The Sloven ian Founda tion for Sustainable Development, and then jointly developed. proposed to the EC and carried out in partnership with Kai Schlegelmich of the Wuppertal Institute in Germany. The project comprised an international seminar on Green Budget Reform in April 1997 at Lake Bled, Slovenia, and the Case Study of Sloveilla.
This book on Green Budget Reforms (GBR) provides comprehensive insight into how forerunner countries such as Denmark, the Netherlands, Norway, Sweden and Switzerland, but also Hungary and Poland, have designed and taken first steps toward GBR, with emphasis on Ecological Tax Reform (ETR). The book covers the proceedings of an international seminar held in Slovenia with contributions from economists of the European Commission, the OECD, finance ministries and researchers. It also includes the first comprehensive case study of Slovenia, demonstrating the unique opportunities for GBR in Central and Eastern European Countries in particular. The book is for policy makers, consultants, lecturers, and scientists who wish to make and measure progress in sustainable development. Readers can choose from a range of market-based instruments applied in various countries and adapt them according to the requirements of their countries.
This volume explores 25 case studies of fiscal measures that have been adopted successfully by governments in North America and Europe to reduce environmental degradation. Each study lays out the implementation issues and problems faced, and compares the effectiveness of the measure against its expectations. The political implications are also discussed, and the text draws on common themes and lessons to be gained from the measures so far. The volume is divided into sections on energy, agriculture, air and water pollution, and waste management.
Public financial management (PFM) consists of all the government’s institutional arrangements in place to facilitate the implementation of fiscal policies. In response to the growing urgency to fight climate change, “green PFM” aims at adapting existing PFM practices to support climate-sensitive policies. With the cross-cutting nature of climate change and wider environmental concerns, green PFM can be a key enabler of an integrated government strategy to combat climate change. This note outlines a framework for green PFM, emphasizing the need for an approach combining various entry points within, across, and beyond the budget cycle. This includes components such as fiscal transparency and external oversight, and coordination with state-owned enterprises and subnational governments. The note also identifies principles for effective implementation of a green PFM strategy, among which the need for a strong stewardship located within the ministry of finance is paramount.
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.
This timely book focuses on achieving a sustainable future through the reform of green fiscal policy. Green fiscal policies help not only provide the needed financing but may also serve the Sustainable Development Goals adopted by the United Nations in 2015. In this volume environmental tax experts review the development of fiscal carbon policy, consider the impact of green taxation on trade and competition, analyze the lessons learned from national experiences with fuel and energy pricing, and evaluate a variety of green economic instruments. A comprehensive range of green economic instruments is evaluated, covering emissions trading schemes, energy tax systems, global natural resource consumption taxes and fiscal intervention. The contributions from leading environmental taxation scholars consider thought-provoking innovations in policy and law to deal with climate change and explore a range of fiscal strategies designed to mitigate the negative and maximise the positive effects of a carbon economy. This is a vital reference work for students and academics in environmental law, economics and sustainability, and will serve as an excellent guide for policy makers and those involved in fiscal reform. Contributors include: C. Brandimarte, J. Bruha, H. Bruhová-Foltýnová, L. del Federico, A. Gerbeti, S. Giorgi, E. Guglyuvatyy, S.-A. Joseph, C. Kettner, D. Kletzan-Slamanig, D. Leary, Y. Motoki, A. Naito, P. Pearce, V. Písa, N.P. Stoianoff, S.L. Tan, X. Wang, S. Wright, J. Wu, Z. Yang