Financing Public Budgets and Taxation in the Context of Sustainable Development: Policy Directions and Priorities
Chapter from the book:
Uygun,
E.
(ed.)
2025.
Current Trends in Taxation.
Synopsis
The public budget plays a crucial role within the framework of achieving sustainable development goals. The holistic consideration of economic, social, and environmental arguments necessitates a multidimensional transformation of budgetary policies. In this context, green budgeting and performance-based budgeting practices hold critical importance for the achievement of sustainable development objectives. This study addresses the significance of the public budget in terms of sustainable development goals and includes an examination of international practices. The study identifies essential requirements for achieving sustainable development goals, including closing the public budget financing gap, ensuring fiscal discipline, and establishing transparency and accountability. Additionally, the importance of long-term budget planning and fostering collaborations to secure international financing sources is emphasized. Consequently, it can be asserted that the integration of the public budget with sustainable development must be supported by comprehensive and systematic fiscal reforms.
