Orçamento climático nacional

Abstract

This report aims to estimate federal public expenditure—both budgetary and tax-related—from the perspective of its impact on climate change mitigation and adaptation objectives. For the analysis of the federal public budget, a core set of government expenditures was selected, considered a mirror that adequately reflects its priorities: primary expenditures and tax expenditures (GTs) of the Union for the period 2019–2024. The main data sources used are the Integrated Planning and Budgeting System (SIOP), developed and maintained by the Federal Budget Secretariat (SOF), and the Tax Expenditure Statement (DGT) of the Federal Revenue Service. Each budgetary action and tax expenditure was classified in two stages, considering the following climate-related budgetary markers: main (directly favourable), significant (indirectly favourable), neutral, unmarked, or unfavourable to mitigation and/or adaptation objectives. In order to standardise the classification, we systematised the expenditure, breaking it down into nine broad areas and thirty-five themes.