Performance Budgeting Model in the Environmental Perspective: Tackling Waste Pollution
Performance Budgeting Model in the Environmental Perspective: Tackling Waste Pollution
Author(s): Žiga Kotnik, Maja Klun, Damjan ŠkuljSubject(s): Energy and Environmental Studies, Governance, Environmental and Energy policy, Social development, Environmental interactions, Public Finances, Fiscal Politics / Budgeting, EU-Legislation
Published by: EDITURA ASE
Keywords: performance budgeting; EU; environmental tax; environmental expenditure; waste pollution; impact;
Summary/Abstract: Performance budgeting is the latest trend in attempts to improve government performance. In this article we investigate the interaction between environmental taxes; environmental expenditures and environmental impacts in the field of waste management. Performance budgeting is realized only once all three groups have been taken into consideration. We confirm direct and indirect effects of environmental taxes on the reduction of waste pollution. Further, we test the earmarking of environmental taxes through the effect of environmental indicators on environmental taxes and note that the rate is high.
Journal: Revista »Administratie si Management Public« (RAMP)
- Issue Year: 2017
- Issue No: 29
- Page Range: 141-150
- Page Count: 10
- Language: English