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Umweltbezogenes Subventionscontrolling

Author

Listed:
  • Tilmann Rave
  • Michael Thöne
  • Christian Bergs
  • Lars Koch

Abstract

Zentrales Ziel des vorliegenden Forschungsvorhabens ist der Entwurf eines praktikablen, umweltbezogenen Subventionscontrollings. Die Umweltwirksamkeitsanalyse ausgabenpolitischer Instrumente soll in mehreren Dimensionen vorangetrieben werden. Zunächst soll das Vorhaben einen Beitrag in der Bewertung von Staatsausgaben nach ökologischen Kriterien leisten. Darüber hinaus sollen positive und negative Umweltwirkungen bestehender und neuer Subventionen im Rahmen einer Subventionskontrolle erfasst werden und systematisch mit der der Vergabe- bzw. Verlängerungsentscheidung verknüpft werden. Dabei sollen jeweils konzeptionelle Grundlagenarbeiten geleistet werden, ebenso sollen die zu entwickelnden Kriterien und Verfahren beispielhaft vorgetestet werden. Besonderes Gewicht kommt dabei der Untersuchung von Institutionen und Prozessen zu. Die Herstellung gemeinsamer Bezugspunkte zwischen Subventions- und Umweltpolitiken steht dabei stets im Mittelpunkt, um auf diese Weise zu einer stärker an Umweltgesichtspunkten ausgerichteten Subventions- und Ausgabenpolitik beizutragen. - Aufbauend auf den begrifflichen und analytischen Grundlagen (Kapitel I und II) wird eine relativ breit angelegte Bestandsaufnahme von Bausteinen eines umweltorientierten Subventions- und Ausgabenmanagements vorgenommen (Kapitel III). Hier werden einige notwendige und etablierte Bewertungsmaßstäbe und Entscheidungsverfahren und ansätze dargestellt und gewürdigt. Kapitel IV diskutiert schließlich zwei Handlungsfelder, die für ein umweltintegriertes Subventionscontrolling geradezu prädestiniert erscheinen und dann zu einem späteren Zeitpunkt erneut aufgegriffen werden sollen: die Bereiche Straßenverkehr und Forschung & Entwicklung. Zum einen werden dort die jeweiligen Sektorspezifika aufgearbeitet. Zum anderen sollen die vielfältigen Verbindungen der jeweiligen Handlungsfelder zum Controlling thematisiert und offen gelegt werden. Der Vorschlag zu einem umweltbezogenen Subventionscontrolling ist schematisch au

Suggested Citation

  • Tilmann Rave & Michael Thöne & Christian Bergs & Lars Koch, 2010. "Umweltbezogenes Subventionscontrolling," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 49.
  • Handle: RePEc:ces:ifofob:49
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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_49.pdf
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General

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