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Towards green budgeting: a roadmap -- Alexandre Godzinksi, France

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This presentation was made by Alexandre Godzinksi, France, at the Introductory Workshop on Green Budgeting Tools held at the OECD, Paris, on 29 April 20

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Towards green budgeting: a roadmap -- Alexandre Godzinksi, France

  1. 1. Around Green Budgeting: recent developments in France Alexandre GODZINSKI Head of the Economic Evaluation and Taxation Unit French Ministry for the Ecological and Inclusive Transition Paris Collaborative on Green Budgeting 2nd Green Budgeting Experts Meeting 29 April 2019
  2. 2. 2 Two coordinated exercises 1. A national exercise: shedding light on environmental dimensions of the yearly Budget Bill with a new “Yellow Book”, a companion document to the Budget Bill. 2. Investigation on the application of green budgeting in France.
  3. 3. 3 Shedding light on environmental dimensions of the yearly Budget Bill: observation and action  Report on policy guideline for environmental taxation released in September 2018 (« Comment construire la fiscalité environnementale pour le quinquennat et après 2022 ? »).  Written by a senior economist (Dominique Bureau) and a deputy in the National Assembly (Bénédicte Peyrol).  First recommendation: creation of a "Yellow Book" to shed light on the environmental taxation policy of the Budget Bill.  The National Assembly and the Senate decided to create this Yellow Book, a companion document to the Budget Bill, and dedicated to environmental expenditure and environmental taxation policy (Law number 2018-1317 of 28th December 2018).
  4. 4. 4 Content of the new “Yellow Book”  Divided in three parts : I. State environmental expenditures for the current and next years. Gathering information: interrogation of program managers in charge of state expenditure in all Ministries, with thematic shares (climate, air, water, biodiversity…). Consists mostly in the merging of three previously existing documents, two « Yellow Books » and one « Orange Book ». II. Public and private environmental expenditure, alignment with environmental targets. Mainly new part. III. Fiscal policy. Includes environmental tax revenue, environmental tax expenditure and economic effect of environmental taxes on households and firms. New part.  Cover all environmental pressures.  Collaboration between the Ministry of Environment and the
  5. 5. 5 Sources of inspiration to draft the new “Yellow Book”  Environnemental taxation: an inventory, CGDD, 2017 (« Fiscalité environnementale, un état des lieux »).  Environnemental accounts, CGDD, 2018 (« Les comptes de l’environnement »).  Efficiency of tax expenditure related to sustainable development, Cour des Comptes, 2016, (« L’efficience des dépenses fiscales relatives au développement durable »).  Landscape of Climate Finance, I4CE, 2018 (« Panorama des financements climat »).  Effective Carbon Rates, OECD, 2018, and Taxing Energy Use, OECD, 2018.
  6. 6. 6 Investigation on the application of green budgeting in France  Ongoing mission assigned to an inspection task force, composed of members from both the General Inspectorate of Finance and the General Inspectorate of Environment.  Jointly mandated by the Ministry of Environment, the Ministry of Finance, and the Ministry of Budget.  Methodological investigation on green budgeting and its application to France.  Report will be handed out to the three Ministers in summer 2019.
  7. 7. Thank you for your attention