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歐盟的綠色預算實踐:第一次回顧
Green budgeting practices in the EU: A First Review

關鍵點:

  • 討論文件審查了綠色預算、綠色收入和綠色支出的預算實踐、概念和定義,以符合環境目標

  • 每個成員國根據其政府和公共政策以不同方式遵循綠色預算,因此它們具有相似的環境目標

  • 以法國為例,執行具有特定環境目標的綠色預算,出版黃皮書作為所有部門的可交付成果,並與高級氣候委員會合作以獲得專業指導

        該文件調查了歐盟成員國的預算實踐是否支持綠色轉型。 作者回顧了歐盟國家的預算文件,並介紹了選定成員國的綠色預算編制經驗。 該研究顯示了綠色預算編制的初步發展和各國實踐的巨大異質性。 異質性的部分原因是關於環境目標和預算對它們的貢獻的不同基本概念和定義。 該文件的介紹強調了使預算與環境目標保持一致作為生態轉型的重要工具的重要性。

 

        經合組織將綠色預算定義為決策優先預算的一種形式,政府優先考慮預算涉及將資源重新集中在特定優先事項上,這也更加強調特定結果。 簡單地說,綠色預算可以被視為一種基於績效的預算形式,通過使用符合環境目標的綠色預算來針對特定結果。 經合組織在巴黎綠色預算合作組織下對綠色預算的具體定義是“使用預算決策工具幫助實現環境目標”。 這包括評估國際承諾的環境影響。 綠色預算還可以促進關於可持續增長的知情、基於證據的辯論和討論”(經合組織,2018 年)。 巴黎綠色預算合作組織於 2017 年在同一個星球峰會上啟動,以支持法國、墨西哥和經合組織之間的交叉合作倡議,這是在歐盟之間引入國際合作的首次嘗試。 後來,在芬蘭、智利和世界銀行的支持下,氣候行動財政部長聯盟於 2018 年成立,公共支出和財務責任秘書處 (PEFA) 製作了一個評估氣候相關公共財政的模塊 成員的管理遵循。 追求綠色預算的成員在評估預算項目的綠色性時面臨挑戰,其中一些項目被列為跟踪或標記,這會影響預算項目的影響、貢獻和目的。

 

       在收入和支出方面,歐盟統計局將環境稅定義為以對環境產生負面影響為稅基的稅收,包括能源稅、運輸稅、污染稅和資源稅四類稅種,而與非稅項相關的收入項目 對環境的影響包括許可費、通行費和行政收費。 就貢獻政府綠色收入的環境產品的定義以及環境稅或其他稅種是否可以包括對環境有害的稅收補貼進行了討論,因為該術語的定義會影響經濟效率,因此學術界和政策制定者一致認為: 該術語包括直接和間接補貼。 在綠色支出上,難點在於環境目標本身的性質,環境支出和環境貢獻取決於環境隱性影響、環境目標的多維性、綠色程度的不同以及不斷移動的目標等因素。 變化正在為綠色支出帶來挑戰。 歐盟統計局收集的數據主要來自環境保護支出賬戶(EPEA)、COFOG政府職能支出數據庫以及環境補貼和類似轉移支付數據庫(ESST),這些數據可供所有成員檢索。

 

        每個成員國都通過覆蓋面、方法、治理、可交付成果和透明度以及獨立專家的作用以不同方式遵循綠色預算。 以法國為例,法國考慮了與歐盟可持續活動分類法目標一致的環境目標和其他六個環境維度,而對於預算項目,法國在預算標記工作中針對計劃支出、專項收入和一些稅收支出 ,以及有利和不利的項目。 在方法方面,法國將項目標記為對每個預算任務及其環境目標有利、中立或不利,其中任務充當子類別或實現目標的行動。 每個成員國要製定綠色預算,就需要向政府提出建議,特別是在預算法、普通法、氣候法案或政府法令方面。

 

       在法國,2018 年 12 月 28 日的第 2018-1317 號預算法向議會提出了題為“生態轉型融資:環境和氣候的經濟財政和預算工具”的預算草案附件,議會要求提供更多細節 向國家生態轉型委員會和經濟、社會和環境委員會報告,並為預算中有利和不利的項目制定“綠色預算”方法。 財政部還與職能部委一起發揮協調作用,對於法國而言,財政部總監察局 (IGF) 和環境與可持續發展總委員會 (CGEDD) 正在合作制定綠色預算編制方法,隨後 IGF 領導者建立了黃皮書,以便與直線機構進一步討論。 黃皮書作為預算草案的附件,包括有關環境影響、預算信息和政策戰略的詳細信息。 公眾關注和事後評價對徵求意見稿很重要,這會引發公眾討論,並對內容進行一些修改。

 

        此外,獨立專家還向政府提供專業建議,並監督預算與政府政策的銜接。 在法國,氣候高級委員會 (HCC) 由 12 名在氣候、經濟學、農學和能源轉型方面具有專業知識的成員組成 HCC 隸屬於總理辦公室,為政府提供建議並確保與公眾保持一致 與巴黎協定有關的政策,特別是關於減少溫室氣體排放、開發碳彙和減少碳足蹟的政策。 HCC 還發布一份關於溫室氣體排放量和法國對目標的遵守情況的年度報告,並且每五年,HCC 發布一份關於該國碳戰略的報告。 法國在 2021 年的整體綠色支出達到 381 億歐元,佔總支出的 6.6%,其中大部分環境支出都對氣候變化產生影響,其中 97% 以上的有利支出對減緩氣候變化產生積極影響,其次是 79% 和 74.3% 的有利支出用於污染和氣候變化。

 

        總之,歐盟的綠色預算實踐:歐洲經濟發表的第一篇評論解釋了綠色預算、綠色收入和綠色支出的關鍵概念,指出了預算項目的細節和方法論中的相關細節。 遵循綠色預算。 考慮到每個成員國的不同特點、政府和經濟制度,他們每個人都以不同的方式進行綠色預算。 例如,法國是實施綠色預算的國家之一,在黃皮書中提供了明確的環境目標和明確的指導方針,以及 HCC 的參與,以指導政府實施綠色預算。 此外,一些成員國也在海德堡和博洛尼亞等城市層面實施綠色預算。

國民議會

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Green budgeting practices in the EU: A First Review

Key points

  • The discussion paper reviews the budgetary practices, concept, and definition of the green budgeting, green revenue, and green expenditure to align with environmental objectives

  • Each member’s state follows the green budgeting differently according to their government and public policies hence they share similar goals of environmental objectives

  • France as an example, performed the green budgeting with specific environmental objectives, published the Yellow Book as a deliverable for all sectors, and engage with High Council for Climate for professional guidance

 

     The paper investigates whether the budgetary practices of EU Member States support the green transition. The authors review budgetary documents across EU countries and present green budgeting experiences in selected Member States. The study shows an incipient development of green budgeting and large heterogeneity of practices across countries. The heterogeneity is partly explained by different underlying concepts and definitions regarding the environmental objectives and budgets' contribution towards them. The introduction of the paper highlights the importance of aligning budgets with environmental objectives as a crucial tool for the ecological transition.

 

     The OECD defines green budgeting as a form of priority budgeting for policy-making and governments to prioritize the budgeting involved re-focusing resources towards specific priorities which also puts more emphasis on specific outcomes. Simply saying, green budgeting can be seen as a form of performance-based budgeting targeting specific outcomes through the use of green budgeting that aligns with environmental goals. The specific definition of green budgeting given by the OECD under the Paris Collaborative on Green Budgeting is ‘using the tools of budgetary policy-making to help achieve environmental goals. This includes evaluating the environmental impact of international commitments. Green budgeting can also contribute to informed, evidence-based debate and discussion on sustainable growth’ (OECD, 2018). The Paris Collaborative on Green Budgeting was launched in 2017 at the One Planet Summit to support cross-collaborative initiatives between France, Mexico, and the OECD, it is the first attempt to bring international collaboration among the EU. Later, The Coalition of Finance Ministers for Climate Action was launched in 2018 under Finland, Chile and the support of the World Bank and The Secretariat for the Public Expenditure and Financial Accountability (PEFA) produced a module for the assessment of climate-related public financial management for the members to follows. The members who pursue green budgeting were facing challenged in assessing the greenness of budgetary items where some items were listed as tracking or tagging which influences the impact, contribution, and purpose of budgetary items.

 

     On the revenue and expenditure side, the Eurostat defines an environmental tax as a tax on a base with a negative impact on the environment including four tax categories: energy taxes, transport taxes, pollution taxes, and resource taxes whereas non-tax revenue items related to the environment include license fees, tolls, and administrative charges. The discussion was made regarding the definition of environmental products that contribute to the government’s green revenue and whether environmental taxes or other taxes can include environmentally-harmful tax subsidies as the definition of the term will impact economic efficiency so the academics and policy-maker agreed that the term covers both direct and indirect subsidies. On the green expenditure, the difficulty is the nature of the environmental goals itself since the environmental expenditure and environmental contribution depend on factors such as hidden environmental impacts, the multi-dimension of the environmental objective, various degrees of green, and moving targets that constantly change is contributing to the challenges for the green expenditure. Data collected by the Eurostat are mainly from the environmental protection expenditure accounts (EPEA), COFOG database for expenditure by government function, and Environmental Subsidies and Similar Transfers database (ESST), these data were made available to all members to retrieve.

 

     Each member country is following green budgeting differently through coverage, methodology, governance, deliverables and transparency, and the role of independent experts. Using France as an example, France considers environmental objectives and other six  environmental dimensions that aligned with the objectives of the EU Taxonomy for Sustainable Activities whereas for the budgetary items, France targeted planned expenditure, earmarked revenue, and some tax expenditures in the budgetary tagging exercise, and favorable and unfavorable items. In terms of methodology, France tags the item as favorable, neutral, or unfavorable to each budgetary mission and their environmental objective where the mission acts like a sub-category or action to achieve the objective. For each member’s state to enact green budgeting, it requires a proposal to the government particularly in budget laws, ordinary laws, climate acts, or government decrees.

 

     In France, Budget Law 2018-1317 of 28 December 2018, proposed to the Parliament the annex to the draft budget titled ‘Financing the ecological transition: the economic fiscal and budgetary instruments for the environment and the climate’ which the parliament requires additional details to report to the National Council of the Ecological Transition and to the Economic, Social and Environmental Council as well as develop a ‘green budgeting’ methodology for favorable and unfavorable items in the budget. Ministry of Finance also plays a coordinating role with line ministries, for France, the General Inspectorate of Finances (IGF) and the General Council for the Environment and Sustainable Development (CGEDD) are working together to develop the green budgeting methodology and later the IGF are the leader in established the Yellow Book for further discussion with line agencies. The Yellow Book acts as a document annexed to the draft budget and includes details on environmental impact, budgetary information, and policy strategies. Public attention and post-evaluation are important in the comments towards the draft which lead to public discussion and some changes in the content. Moreover, the independent experts also provide professional advice to the government and monitor the cohesion of the budget with the government policy. In France, the High Council for Climate (HCC) is composed of 12 members of expertise in climate, economics, agronomics, and energy transition the HCC is attached to the office of the prime minister provides advice to the government and ensures coherence with the public policies with respect to the Paris agreement, particularly on the reduction of GHG emission, development of carbon sinks and reduction of carbon footprint. The HCC also publishes an annual report on GHG emissions and France's compliance with the target and every five years, the HCC published a report on the carbon strategy of the country. France's overall green expenditure amounts to EUR 38.1 bn in 2021 or 6.6% of total expenditure and most environmental expenditure has an impact on climate change with more than 97% of total favorable expenditure having a positive impact on climate change mitigation, follows by 79% and 74.3% of total favorable expenditure impact on pollution and climate change.

 

     In conclusion, the Green Budgeting Practices in the EU: A First Review published by the European Economy explained the key concept of green budgeting, green revenue, and green expenditure which point out the details of the budgetary items and relevant details in the methodology in the following the green budgeting. Considering the different characteristics, government, and economic systems of each member’s state, each of them performed green budgeting differently. As an example shows, France is among the country to implement green budgeting with specific environmental objectives and clear guidelines provided in the Yellow Book along with the involvement of HCC to guide the government to implement green budgeting. Moreover, some member states also implement green budgeting at the city level such as Heidelburg and Bologna.

法國政客

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資料來源 References

Bova, E. (2021). Green Budgeting Practices in the EU: A First Review. https://economy-finance.ec.europa.eu/system/files/2021-05/dp140_en.pdf

​About the Author

15_台灣建築中心_國立台北大學_Aimpavee Kiratiakkrasak_edited.jpg

Aimpavee Kiratiakkrasak was a content writer for the Taiwan Architecture and Building Center. She recently graduated with a Master degree in Urban Governance from National Taipei University. Her interests are in international development and urban policy particularly in demographic policy, sustainable policy and resilience city. She is currently work in youth organization on raising awareness of city issues in Southeast Asia.

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