«Green budgeting» tools: world experience and application possibilities in Russia

The study systematizes the principles of using “green” budgeting tools and methods (priority of national goals in the field of climate policy, “weighing” budget expenditures, the need to take into account all the consequences of budget expenditures on the environment, the importance of political compromises, taking into account subjective opinions, systematic decision-making, transparency budget). The problems of implementing green budgeting tools have been identified (insufficient detail of green spending, the difficulty of assessing the impact of green spending on environmental goals, the importance of assessing the negative impact of budget spending on the environment, the need to achieve political consensus in the formation of green budgets). The experience of countries using green budgeting tools in practice is analyzed and the priority goals and tools of green budgeting are highlighted (focus on climate goals, widespread use of green labeling, consensus of political interests, insufficiently comprehensive use of green tools). The progressive experience of the French Republic is considered, which is a country that implements to the greatest extent the principles of forming a “green” budget in practice and develops the methodology and practice of using “green” public finance instruments. Conclusions are drawn about the feasibility of adapting “green” budgeting tools for the Russian economy.