To mitigate the negative effects of climate change on the environment, the Member States of the European Union implement fiscal measures and commit budgetary expenditures to ensure sustainable economic development. Romania, in line with the Union’s objectives, resorted to the application of a system of environmental taxes and provided in the budgetary policy government expenditures for environmental protection. The aim of the research is to highlight the effects of these measures on the environment by analysing the short-run and long-run causal relationships between greenhouse gas emissions, green taxes and government expenditures on environmental protection. Autoregressive Distributed Lag (ARDL) method and Granger causality tests were used to demonstrate the existence of these relationships and the intensity with which they manifest. Following the analysis, we identified a significant long-run influence of government spending on environmental protection on greenhouse gas emissions but also numerous short-run and long-run causal relationships between greenhouse gas emissions and green taxes, applied in Romania. The results of the research consider the impact of public expenses for environment protection, a variable not yet applied for Romania, on greenhouse gas emissions’ decrease, in correlation with environmental taxes per source of origin.

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罗马尼亚为减轻气候变化而进行的财政和预算政策努力

为了减轻气候变化对环境的不利影响，欧洲联盟成员国实施财政措施并承诺预算支出，以确保可持续的经济发展。罗马尼亚根据国际电联的目标，诉诸实施环境税制度，并在预算政策中提供了政府用于环境保护的支出。该研究的目的是通过分析温室气体排放量，绿色税费和政府在环境保护方面的支出之间的短期和长期因果关系，来强调这些措施对环境的影响。自回归分布滞后（ARDL）方法和Granger因果关系检验用于证明这些关系的存在以及它们之间表现出来的强度。经过分析，我们确定了罗马尼亚政府在环境保护方面的支出对温室气体排放具有长期的重大影响，而且罗马尼亚还应用了温室气体排放与绿色税之间的许多短期和长期因果关系。研究结果考虑到公共支出对环境保护的影响（尚未应用于罗马尼亚的变量）与温室气体排放量减少的关系，并与每个来源的环境税相关。