Case study on TSI projects on green budgeting and green taxation : (2021-2023)

This case study includes TSI projects in the areas of green budgeting and green taxation. It covers one multi-country project, comprised of 23 multi-country child projects (reforms) and two standalone projects (analysed separately). The supervision of these initiatives, focused on green public finances, was carried out by DG REFORM unit B1 - Revenue Administration & Public Financial Management. The projects selected for this case study were submitted through the general request for technical support. Two of them were standalone projects in Cyprus and Portugal, while one is a multi-country parent project (covering 23 Member States). The selected projects exhibited varying levels of implementation progress by December 2023, as indicated by DG REFORM monitoring data. At the time, one project had commenced (TSI2021/37), one was in progress (TSI2021/MCP/228), and one had been concluded (TSI2021/198). The beneficiary authorities of green budgeting-related projects were predominantly Ministries of Finance, Economy and/or Environment. However, other examples include the General Secretariat of Government (Romania), the National Audit Office (Finland) and Federal Public Service Policy and Support (Belgium). In the case of green taxation projects, the beneficiary authority in Cyprus was the Ministry of Finance, while in Portugal it was the Environment Agency and Tax and Customs Authority.