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Performance Budgeting Model In The Environmental Perspective: Tackling Waste Pollution

Author

Listed:
  • Žiga KOTNIK

    (Faculty of Administration, University of Ljubljana, Ljubljana, Slovenia)

  • Maja KLUN

    (Faculty of Administration, University of Ljubljana, Ljubljana, Slovenia)

  • Damjan ŠKULJ

    (Faculty of Social Sciences, University of Ljubljana, Ljubljana, Slovenia)

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.

Suggested Citation

  • Žiga KOTNIK & Maja KLUN & Damjan ŠKULJ, 2017. "Performance Budgeting Model In The Environmental Perspective: Tackling Waste Pollution," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2017(29), pages 141-150, December.
  • Handle: RePEc:rom:rampas:v:2017:y:2017:i:29:p:141-150
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    References listed on IDEAS

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    More about this item

    Keywords

    performance budgeting; EU; environnemental tax; environnemental expenditure; waste pollution; impact.;
    All these keywords.

    JEL classification:

    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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