Abstract:

The environmental, economic and social problems caused by climate change have long been a long-standing concern. Many policies are being implemented at both global and national levels to minimize climate change and its negative impacts. Green budgeting approach is a budgeting approach that is used to combat climate change and its negative impacts and aims to implement public sector climate policies through public budgets. Within the scope of this study, the green budgeting approach is explained within the framework of its scope and the tools it uses, the relationship between the performance-based program budget system implemented in Turkey and the green budgeting approach is evaluated and the applicability of the approach in Turkey is examined and recommendations are made. Accordingly, it is concluded that in order to implement the green budgeting approach in Turkey, budget programs in the central government budget should be arranged in a way to include environmental priorities, sustainable development goals and policies to combat climate change. At the same time, the assessment of the environmental impacts of public expenditures and public revenues, which are among the tools of the green budgeting approach, the adoption of a climate and environment-oriented perspective in public financial management, and the establishment of an independent and independent system to monitor, report, and audit public sector climate policies are among the tools of the green budgeting approach.

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