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  • 1
    Language: English
    Pages: 82 p. , 21 x 29.7cm
    Series Statement: OECD Environment Working Papers no.31
    Keywords: Environment ; Ukraine
    Abstract: The purpose of this study is to examine the medium-term budget planning process in Ukraine and the extent to which this approach is used within the environmental sector. It aims to assist the Ukrainian government to integrate environmental programmes more effectively into overall programming, financial planning and budgeting practices which could result into more adequate and predictable allocations to the environment sector. The study also seeks to analyse the implications of the progressive shift in aid modalities towards sectoral and general budget support. This report was prepared within the framework of the OECD Task Force for the Implementation of the Environmental Action Programme for Central and Eastern Europe, Caucasus and Central Asia. The report also builds upon work that started within the OECD Task Team on Governance and Capacity Development for Natural Resource and Environmental Management, a joint Task Team of the OECD Development Assistance and Environmental Policy Committees. In addition, the report contributes to the debate on Green Growth, demonstrating the need for more adequate and well-costed environmental budgets, in the context of medium-term expenditure frameworks, as a means of promoting structural changes as part of the transition to green economy.
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  • 2
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.228
    Keywords: Energy ; Environment ; Ukraine
    Abstract: This study evaluates the progress of fossil-fuel subsidy reform in Ukraine since its launch in 2016 using the OECD “bottom-up”, inventory, approach. It also identifies major subsidy schemes that need significant reform. The report reflects the energy subsidy policies and reforms in Ukraine prior to Russia’s full-scale invasion in February 2022. The analysis covers: budgetary transfers, government revenue foregone (or tax expenditure), induced transfers in the form of cross-subsidies or below market tariffs and transfer of risk to government. The study also covers fossil-fuels subsidies to production and consumption, particularly, for natural gas, coal and electricity generated from fossil fuels while support for energy efficiency and renewables is considered for comparative purposes. This report also briefly discusses the taxation and energy pricing policies in Ukraine that have had direct or indirect impact on the evolution of fossil-fuel subsidies in the country. Detailed estimates of all individual support measures are provided in the Annexes to the report.
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  • 3
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
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  • 4
    Language: English
    Pages: 75 p. , 21 x 29.7cm
    Series Statement: OECD Environment Working Papers no.7
    Keywords: Environment
    Abstract: Medium-term approaches to budgeting are now common in OECD countries and are being adopted increasingly by developing countries. This reflects a realisation that the annual approach to budget making actually undermines budgetary performance, contributing to fiscal instability and, perhaps even more fundamentally, to resource misallocation and the inefficient and ineffective use of resources. The purpose of this study has been to analyse how multi-year budgetary processes work in practice in both high income OECD countries and in aid-receiving countries, with a view to identifying the opportunities for, and limits to, financing environmental management. It also provides suggestions to the donor community on how to make better use of multi-year budgeting when providing general support to the budgets of developing countries in order to ensure that environment is included in this process. In this context, the report may be of interest to various audiences. On the one hand, representatives of the ministries of environment and other relevant government agencies with responsibilities for environmental and natural resource management who struggle to prepare medium-term budgets may find this analysis useful. On the other hand, the report is targeted at experts from the ministries of finance and economy who are charged with assessing environmental programmes and taking decisions for their financing. The third target group are those donors who even if they are moving to direct budget support, may still be concerned that the environment sector is adequately funded.
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