Özet:

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.

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