Performance budgeting model in the environmental perspective : tackling waste pollution
Kotnik, Žiga ; Klun, Maja, 1969- ; Škulj, Damjan
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.
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