Bu çalışmada, uluslararası düzeyde katı atık yönetiminde ne tip ekonomik araç ve/veya araçların kullanıldığı incelenmiş ve Türkiye’de kullanılabilecek en uygun ekonomik araçların belirlenmesi konusunda öneriler geliştirilmiştir. Bu amaçla, öncelikle yurtiçi ve yurtdışındaki mevcut durum in-celenerek, halen kullanılan çevre yönetimi araçları belirlenmiştir. Hâlihazırda Türkiye’de uygula-nan sistemin etkinliği değerlendirilmiştir. Söz konusu araştırmalar sırasında geçerli mevzuatın ve yönetim sisteminin durumu göz önünde bulundurulmuştur. Türkiye’deki önemli çevre sorunlarından biri katı atıkların yönetiminde yaşanan eksikliklerdir. Katı atıklar konusunda Türkiye’de halen uy-gulanan Çevre Temizlik Vergisi (ÇTV) hem katı atıkların uzaklaştırma maliyetini karşılamamakta hem de atık miktarının azaltılması konusunda bir teşvik sağlamamaktadır. Bunun nedeni verginin, katı atık emisyon miktarı ile atık bertarafının marjinal maliyeti arasında teşvik edici bir ilişkinin olmadığı bir biçimde düzenlenmesidir. Mükellefleri daha az atık üretmeye zorlayacak veya teşvik edecek herhangi bir mali mekanizma yoktur. ÇTV tahsilatı tüketilen su miktarı ($m^ 3$) başına yapıl-maktadır ve bu da üretilen katı atık miktarıyla ilişkilendirilmediğinden hem atık bertaraf maliyetini karşılamamakta hem de çevre sorunlarını arttırmaktadır. Katı atıklarla ilgili mevcut ve olası sorun-ların çözümünde ÇTV ile finansman olanakları ve yapılabilirliği irdelenmiş, dışsallıkların da göz önünde bulundurulduğu vergilendirme sistemlerinin uygulanması durumunda elde edilecek avantaj ve dezavantajlar ortaya konulmuştur. Sonuç olarak ÇTV’nin zaman içinde kaldırılarak, üretilen atık bedeline göre ücret alınmasına yönelik bir sistemin oluşturulmasının uygun olacağı düşünül-mektedir.

In this study, a proposal was developed on the use of most appropriate economic instruments by solving conceptual problems emerging on the definition and use of main economic instruments for environmental management and was applied on solid waste man-agement particularly. To this end; first of all, all available environmental management tools were determined while present situation had been investi-gated in national and international scale. Effective-ness of the current system in Turkey was evaluated. Legislation and management system in use were tak-en into consideration during aforementioned study. Economic instrument can be described as any in-strument that aims to induce a change in behavior of economic agents by internalizing environmental or depletion cost through a change in the incentive structure that these agents face rather than mandat-ing a standard or a technology. Generally accepted classification of economic instruments is made by OECD. According to this classification main eco-nomic instruments for environmental management can be classified as user fees, emission charges, product taxes, non-compliance fees, tradable per-mits, deposit refund systems, performance bonds, voluntary agreements and environmental subsidies. User fees, emission charges, product taxes, deposit refund systems, voluntary agreements and environ-mental subsidies are frequently used ones in solid waste management. They can be used individually or together to reach an efficient solid waste manage-ment system. There is some misusage of economic instruments both in definition and in practical use. Economic instruments can be used for revenue rais-ing purposes or earmarked for environmental quali-ty goals. Taxes and tax-like charges are the powerful tools in solid waste management if they are applied correctly. However, price elasticity of solid waste collection and disposal are found as inelastic by some researchers. This fact causes that taxes are not too successful to decrease the solid waste amount produced by individuals. Despite environmental cleaning tax is named as tax; it is a user charge ac-cording to OECD classification. One of the most important environmental problems in Turkey is the lack of appropriate solid waste management system. In solid waste management, besides a number of Ministries and institutions, more than 3000 munici-palities are responsible and authorized in Turkey. Except for municipalities, number of directly re-sponsible institutions and authorities is 36. Legisla-tion is also very scattered. Direct and indirect law and regulations about environment are above one hundred in number. This structure is also an im-portant obstacle and hampering the effectiveness of successful application of economic instruments and achieving the environmental quality goals. Munici-palities allocate a significant portion of their budg-ets for solid waste management. Environmental Cleaning Tax (ECT), stipulated by the Municipal Revenues Law has been using since 1993 in Turkey to compensation of waste management financing in municipalities. However it is able to compensate only less than 30 percent of waste management costs. ECT is collected per $m^ 3$ consumed water per household. It is not designed for environmental pro-tection purpose. It is designed such as there is no relationship between solid waste emission and ex-ternal marginal cost of solid waste disposal in a stimulating manner. Taxpayers have no incentive and/or enforcement for producing less solid waste. Externality can be defined as the impact of costs and benefits generated from economic activity on the people not related to this activity. In market econo-my, it is generally explained that the occurrence of externality caused by the activities of one person or company on other person or company beside of market prices. Environmental externalities are re-lated to external costs that are described as the mis-use of environmental resources in a harmful way to others without any financial indemnification. All al-ternative strategies about solid waste management cause some environmental externalities during col-lection, transfer and final disposal of solid wastes to some extent. These externalities create a number of local, regional and global problems. Human health effects, disturbance of ecosystem, depletion of re-sources and global warming can be sorted among them. Disamenities are also important problem for human welfare. When these externalities are not in-ternalized by using some instruments, there will not be reached sustainable development goals. There-fore, it is believed that adoption of new economic instruments is necessary for municipal solid waste management by considering externalities and giving up the use of ECT in the future will be useful for sus-tainable solid waste management.