Author(s)

J. Soukopova & E. Bakos

Abstract

This article deals with the efficiency of the usual municipal expenditures on environmental protection and suggests a methodology for assessing this efficiency. Firstly, the paper analyses the concept of efficiency from the view of individual rationality. The authors consider efficiency in the sense of 3E methodology – economy, efficiency and effectiveness and the methodology of sustainable development – the social, environmental and economic parts of sustainable development, as well as the role of those who make decisions in environmental politics. A proposal of a methodological procedure for assessing municipal expenditure efficiency is presented next. It uses multi-criteria assessment, where a dominant criterion of performance is C/E. This procedure is applied to a file of environmental expenditure data from the representative sample of municipalities in selected areas of environmental protection that were used in a project of the Ministry of Environment of the Czech Republic SP/4i1/54/08 \“Analysis of municipal budgets efficiency in relation to the environmental protection”. The data comes from selected municipality budgets and are analyzed for the time range of 2001-2008, because the data has been in electronic form since then. Keywords: efficiency, effectiveness, economy, municipal environmental expenditures, sustainable development.

Keywords

efficiency, effectiveness, economy, municipal environmentalexpenditures, sustainable development