- Tytuł:
-
Wydatki majątkowe polskich gmin i miast na prawach powiatu jako element koncepcji zielonej klasyfikacji budżetowej (green budget tagging)
Capital expenditures of Polish municipalities and cities with powiat status as an element of the green budget tagging concept - Autorzy:
-
Budzeń, Daniel
Marchewka-Bartkowiak, Kamilla - Powiązania:
- https://bibliotekanauki.pl/articles/2230938.pdf
- Data publikacji:
- 2023
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
green budgeting
green budget tagging
budget expenditures
green
public finance - Opis:
- 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.
- Źródło:
-
Studia BAS; 2023, 2(74); 89-108
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki