Green budgeting approach and performance based program budget implementation: An assessment for Turkey

The environmental, economic and social problems caused by climate change have long been a long-standing concern. Many policies are being implemented at both global and national levels to minimize climate change and its negative impacts. Green budgeting approach is a budgeting approach that is used to combat climate change and its negative impacts and aims to implement public sector climate policies through public budgets. Within the scope of this thesis, firstly, the green budgeting approach is explained within the framework of its development process, scope and the tools it uses. Subsequently, examples of the green budgeting approach in selected countries are presented. In the light of this information, the relationship between the performance-based program budget system being implemented in Turkey and the green budgeting approach is evaluated. In the last stage, the applicability of the approach in Turkey is assessed and recommendations are made. In this respect, it is concluded that in order to implement the green budgeting approach in Turkey, budget programs in the central government budget should be arranged in a way to include environmental priorities, sustainable development goals and policies to combat climate change. At the same time, it is necessary to evaluate the environmental impacts of public expenditures and public revenues, which are among the tools of the green budgeting approach. Furthermore, there is a need to adopt a climate and environment-oriented perspective in public financial management and an independent audit mechanism to monitor, report and audit public sector climate policies.