온실가스감축 인지 예산제도에 대한 공법적 소고

Abstract

This paper focused on how to better evaluate the performance of fiscal execution to solve the problems caused by climate change and ways to improve the system in which the government evaluates and manages financial risk factors in the process of responding to climate change policy. In the process of responding to climate change and realizing carbon neutrality, each country can undergo structural changes despite different fiscal conditions, and it is necessary to solve uncertainties that make it difficult to quantitatively estimate the results and costs of national and local finances. The greenhouse gas reduction recognition prediction and settlement system can be a useful means to check and review from a comprehensive perspective whether there is a conflicting effect in promoting carbon neutrality and green growth goals throughout the tax system and fiscal execution. In a new normal situation where large-scale economic stimulus measures are likely to be continued to build a sustainable society and promote economic recovery after COVID-19, the areas, industrial sectors, and classes are all different, and the degree of damage is diverse. In order to successfully operate the greenhouse gas reduction cognitive budget system newly introduced in the National Finance Act, interdisciplinary research linking environmental engineering, economics, and finance is needed in addition to law. The Greenhouse Gas Reduction Recognition Budget and Fund Management Plan, attached to the budget, should include expected effects, performance goals, and effect analysis of greenhouse gas reduction, and the Greenhouse Gas Reduction Statement and Fund Settlement. On the other hand, adjustment work is needed to apply the environmental impact assessment technique for “large-scale development projects” under the “Environmental Impact Assessment Act” annually to all budget projects, and the actual budgeting and execution process.