{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,22]],"date-time":"2025-11-22T12:19:20Z","timestamp":1763813960222,"version":"3.40.5"},"reference-count":27,"publisher":"Warsaw University of Life Sciences - SGGW Press","issue":"2","license":[{"start":{"date-parts":[[2024,6,30]],"date-time":"2024-06-30T00:00:00Z","timestamp":1719705600000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by-nc\/4.0"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["aspe"],"abstract":"<jats:p>Aim: Pursuing sustainable development justifies incurring expenditure in the field of environmental protection because the state\u2019s active fiscal policy is an essential determinant of achieving sustainable development goals. The distribution of public funds should depend on the efficiency of their use. The purpose of the research procedure is (1) to analyze the structure of environmental protection expenditure of the general government in the European Union and the individual member states; (2) to assess the efficiency of environmental protection expenditure of the general government in the implementation of sustainable development goals in waste management. Methods: The study uses linear regression with regression confidence bounds. The indicator chosen to assess the efficiency of expenditure was the Recycling rate of municipal waste (SDG_11_60). Results: The structure of environmental protection expenditure of the general government in most member states in 2012\u20132021 was stable, which may result from the adopted national environmental policies or internal conditions of a given country. Waste management expenditure dominates the structure of environmental protection expenditure of the general government in many countries. The analysis of the efficiency of environmental protection expenditure of the general government in waste management confirmed its efficiency in a significant number of states. Conclusions: The research procedure indicated that positive relations between general spending on the environment and achieving sustainable goals can be confirmed. Unfortunately, there is a problem with data consistency of various indicators measuring sustainable goals. Therefore, extending such research to a multiple factor case, for example, can be difficult.<\/jats:p>","DOI":"10.22630\/aspe.2024.23.2.6","type":"journal-article","created":{"date-parts":[[2024,7,23]],"date-time":"2024-07-23T21:28:59Z","timestamp":1721770139000},"page":"17-27","source":"Crossref","is-referenced-by-count":3,"title":["EFFICIENCY OF ENVIRONMENTAL PROTECTION EXPENDITURE OF THE GENERAL GOVERNMENTS IN EUROPEAN UNION MEMBER STATES IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN WASTE MANAGEMENT"],"prefix":"10.22630","volume":"23","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-9373-1264","authenticated-orcid":false,"given":"Magdalena","family":"Jarczok-Guzy","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4139-8858","authenticated-orcid":false,"given":"Jan","family":"Kaczmarzyk","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3644-0505","authenticated-orcid":false,"given":"Edyta","family":"Sugut","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"9926","published-online":{"date-parts":[[2024,6,30]]},"reference":[{"key":"104296","unstructured":"Ashford, N.A., Hall R.P. 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Zielona gospodarka jako narz\u0119dzie zr\u00f3wnowa\u017conego rozwoju (Green economy as a tool for sustainable development). CeDeWu, Warszawa."},{"key":"104300","unstructured":"Bishop, B.H. (2013). Context and Place Effects in Environ\u00acmental Public Opinion. Duke University Library, Durham, NC, USA. Retrieved from https:\/\/dukespace.lib.duke. edu\/dspace\/handle\/10161\/7273 [accessed: 26.05.2023]."},{"key":"104301","doi-asserted-by":"crossref","unstructured":"Bob\u00e1kov\u00e1, V., Mihalikov\u00e1, E. (2019). Public Expenditure for the Environmental Protection in Slovakia. TEM Journal, 8(3), 921\u2013927.","DOI":"10.18421\/TEM83-33"},{"key":"104302","doi-asserted-by":"crossref","unstructured":"Broniewicz, E., Bukowska, J., Godlewska, J., Lulewicz-Sas, A., Sidorczuk-Pietraszko, E. (2022). Climate change adaptation in ex-ante assessment of legal acts \u2013 a pro\u00acposal of indicators for Poland. Economics and Environ\u00acment, 82(3), 52\u201373.","DOI":"10.34659\/eis.2022.82.3.525"},{"key":"104303","doi-asserted-by":"crossref","unstructured":"Dziawgo, E. (2022). Analysis of changes in waste genera\u00action and management in Poland against the background of EU waste management objectives. Research Papers of Wroc\u0142aw University of Economics, 66(4), 41\u201356.","DOI":"10.15611\/pn.2022.4.03"},{"key":"104304","doi-asserted-by":"crossref","unstructured":"Ercolano, S., Romano, O. (2018). Spending for the Envi\u00acronment: General Government Expenditure Trends in Europe. Social Indicators Research, 138, 1145\u20131169.","DOI":"10.1007\/s11205-017-1695-0"},{"key":"104305","doi-asserted-by":"crossref","unstructured":"Jarczok-Guzy, M. (2023). Communes\u2019 Expenditure on Municipal Waste Management in Terms of Sustaina\u00acble Development. Annales Universitatis Mariae Cu\u00acrie-Sk\u0142odowska, sectio H \u2013 Oeconomia, 57(4), 85\u2013101. https:\/\/doi.org\/10.17951\/h.2023.57.4.85-101","DOI":"10.17951\/h.2023.57.4.85-101"},{"key":"104306","unstructured":"Kopi\u0144ski, D., Wr\u00f3blewski, M. (2020). Globalne dobra pub\u00acliczne a organizacje mi\u0119dzynarodowe (Global public goods and international organizations). Difin, Warszawa."},{"key":"104307","doi-asserted-by":"crossref","unstructured":"Krasodomska, J., Zarzycka, E., Dobija, D. (2022). Czynniki determinuj\u0105ce raportowanie przez przedsi\u0119biorstwa in-formacji o dzia\u0142aniach na rzecz realizacji Cel\u00f3w Zr\u00f3wn\u00acowa\u017conego Rozwoju (Factors determining the reporting by enterprises of information on activities to implement the Sustainable Development Goals). Zeszyty Teore\u00actyczne Rachunkowo\u015bci, 46(3), 99\u2212118.","DOI":"10.5604\/01.3001.0015.9599"},{"key":"104308","doi-asserted-by":"crossref","unstructured":"Kuku\u0142a, K. (2016). Municipal waste management in Poland in the light of multi-dimensional comparative analysis, Acta Scientiarum Polonorum. Oeconomia, 15(4), 93\u2013103.","DOI":"10.22630\/ASPE.2017.16.4.48"},{"key":"104309","unstructured":"Mandalov\u00e1, K. (2012). An assessment of the expenditure to be spent for environmental protection. Retrieved from: http:\/\/www.slpk.sk\/eldo\/2012\/zborniky\/025-12\/13.pdf [accessed: 23.06.2023]."},{"key":"104310","unstructured":"Manual on sources and methods for the compilation of CO\u00acFOG statistics. Classification of the functions of govern\u00acment (COFOG). Eurostat, 2019. Retrieved from https:\/\/ ec.europa.eu\/eurostat\/documents\/3859598\/10142242\/ KS-GQ-19-010-EN-N.pdf [accessed: 27.04.2023]."},{"key":"104311","doi-asserted-by":"crossref","unstructured":"Mihalikov\u00e1, E., Tau\u0161ov\u00e1, M., Culkov\u00e1, K. (2022). Public expenses and investment in environmental protection and its impact on waste management. 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