Wydatki majątkowe polskich gmin i miast na prawach powiatu jako element koncepcji zielonej klasyfikacji budżetowej (green budget tagging)
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Budzeń Marchewka-Bartkowiak Studia BAS 2 2023.pdf (500.45 KB)
Date
2023-07
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Biuro Analiz Sejmowych
Abstract
The article presents the concept of green budget tagging to estimate the level and structure of green budget expenditures of local government units in Poland. On the basis of the conducted research, it was found that incurring expenditures for environmentally sustainable purposes are also differentiated due to the functions of municipalities. In addition, the amount of green budget expenditures is determined by co-financing from foreign funds. The obtained results form the background to practical application of the concept of green budget tagging for the purposes of, e.g., the implementation of financial policy aimed at achieving climate and sustainable goals by local government units in Poland.
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Citation
Budzeń, D., Marchewka-Bartkowiak, K. (2023). Wydatki majątkowe polskich gmin i miast na prawach powiatu jako element koncepcji zielonej klasyfikacji budżetowej (green budget tagging). Studia BAS, 2(74), 89-108. https://doi.org/10.31268/StudiaBAS.2023.13