Çevre Vergileri Üzerine Kavramsal Bir Deneme:Terminoloji ve Uyumlaştırma Problemleri*

Çalışmada öncelikle çevre vergileri ile ilgili terminolojik bir soruna kavramsal düzeyde değinilecek, bu konuda gerek uygulamada gerek yazında gözlenen uyumsuzluğun nedenleri ve sonuçları irdelenmeye çalışılacaktır. Çalışmanın ilk bölümlerinde çevre vergileri ile ilgili terminoloji ve kapsam belirlenerek, mevcut durum tespit edilecek, daha sonra uygulamada terminoloji ve uyum eksikliği nedeni ile ortaya çıkabilecek çeşitli sorunlara işaret edilecektir. Bu sorunların hem ulusal hem de uluslararası düzeyde yarattığı ya da yaratacağı vergilendirme problemleri tartışılarak bazı çözüm önerilerinde bulunulacaktır

A CONCEPTUAL ESSAY ON ENVIR ONMENTAL TAXES: TERMINOLOGY AND HARMONISATION PROBLEMS

In this article, first a terminological problem on environmental taxes which could be addressed at a conceptual level will be examined; in this regard, the reasons for the disharmony observed both in the literature and practice will be analysed. In the first sections the terminological and conceptual matters regarding the environmental taxes will be handled, the existing situation will be identified. Then, the plausible problems which could be faced depending on those issues will be pointed out. Finally, the national and the international consequences of the observed problems will be discussed and some solutions will be suggested.

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