Sustainable development and green budgeting in Finland  What we have done • Finland’s work on integrating sustainable development issues (both social and ecological) into the budgetary process started in the summer of 2017.  The Finnish government had recently given its account on the Agenda 2030 to Parliament.  • The aim has been to make sustainable development issues more visible in our budget.  • As a first step, texts were integrated in the main expenditure titles of the 2018 budget proposal. In the texts each ministry would explain their priorities and actions regarding sustainable development for that budgetary year. These texts have remained in place since then and there has been development work on the texts making them reflect more closely on the budget proposal in question and the links with sustainable development. • In the 2019 budget proposal the examination of sustainability issues was extended and deepened by adding to the budget proposal a separate chapter in the general strategy and outlook section of the budget, maintaining at the same time the texts in the expenditure titles. • In the new separate chapter the focus is especially on climate change and other green is-sues. This chapter was introduced in the 2019 budget proposal and has been included in the budget proposal since then.   Where we are now • The Carbon neutral Finland chapter in the budget contains as of now the following information: • Appropriations • From the budget we have identified the appropriations that will promote, among other things, biodiversity and the wellbeing of the environment and nature, reduce emissions, advance bio-economy solutions, and develop Finland towards a low-carbon society have been identified.  • The appropriations are allocated, in particular, in the administrative branches of the Minis-try of Economic Affairs and Employment, the Ministry of Agriculture and Forestry, the Ministry of Transport and Communications, the Ministry of the Environment and the Ministry for Foreign Affairs.  • The identification has been done in cooperation with the Ministries with both the Financial Directors of the Ministries and the Sustainable Development coordinators involved.  Also we have worked closely with the Secretariat of sustainable development in the Prime Minister’s office.   Taxes - Taxes that are significant in terms of the goal of a carbon-neutral Finland are examined. These include, in particular, energy taxes, motor vehicle tax, car tax, excise duty on certain beverage packagings and waste tax. In the section focus is especially on taxation changes included in the budget proposal. - Concerning taxation, the green budgeting approach has lately been developed towards the analysis of environmental aspects of taxation and especially the effective tax level of environmental taxes.