Green Budgeting and Tax Policies from the Perspective of Sustainable Development

Year 2024, Volume: 9 Issue: 2, 478 - 493, 30.12.2024

Zübeyde Şentürk Ulucak

Abstract

The aim of this study is to comprehensively examine green budgeting practices in the context of sustainable development. The study evaluates financial tools such as the integration of environmental goals into public budgets, environmental taxes, green bonds, and incentives. Although the literature on green budgeting is limited, existing research shows that these practices support not only environmental sustainability but also economic and social development. The study highlights that green budgeting and fiscal policies are critical tools for achieving sustainable development goals. However, the implementation of these policies involves challenges such as political resistance, economic impacts, and a lack of administrative capacity. Strategies like effective communication, stakeholder engagement, international cooperation, and capacity building are considered vital in overcoming these challenges. Ultimately, it is anticipated that green budgeting practices will be increasingly adopted to support sustainability goals on a broader scale.

Keywords

Green Budgeting, Environmental Taxes, Sustainable Development, Green Bonds, International Cooperation

Sürdürülebilir Kalkınma Perspektifinde Yeşil Bütçeleme ve Vergi Politikaları

Abstract

Bu çalışmanın amacı, sürdürülebilir kalkınma doğrultusunda yeşil bütçeleme uygulamalarını kapsamlı bir şekilde incelemektir. Çalışma, çevresel hedeflerin kamu bütçesine entegrasyonu, çevresel vergiler, yeşil tahviller ve teşvikler gibi mali araçları değerlendirmektedir. Literatürde yeşil bütçeleme üzerine yapılan çalışmalar sınırlı olsa da mevcut araştırmalar, bu uygulamaların yalnızca çevresel sürdürülebilirliği değil, aynı zamanda ekonomik ve sosyal kalkınmayı da desteklediğini göstermektedir. Çalışma, yeşil bütçeleme ve maliye politikalarının sürdürülebilir kalkınma hedeflerine ulaşmada kritik bir araç olduğunu vurgulamaktadır. Bununla birlikte, bu politikaların uygulaması, politik direnç, ekonomik etkiler ve yönetsel kapasite eksikliği gibi zorluklar barındırmaktadır. Etkili iletişim, paydaş katılımı, uluslararası iş birliği ve kapasite geliştirme gibi stratejilerin, bu zorlukların üstesinden gelmede önemli olduğu değerlendirilmektedir. Sonuç olarak, yeşil bütçeleme uygulamalarının giderek daha geniş çapta benimsenerek sürdürülebilirlik hedeflerini destekleyeceği öngörülmektedir.

Keywords

Yeşil Bütçeleme, Sürdürülebilir Kalkınma, Yeşil Tahviller, Çevresel Vergiler, Uluslararası İş Birliği

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