Kirlilik Emisyonlarının Azaltılmasında Çevre Vergilerinin Rolü: AB Ülkeleri Örneği

Ekonomik literatürde çevre vergileri, kirlilik ve iklim değişikliği gibi çevre sorunlarının azaltılmasında temel araçlardan biri olarak önerilmiştir. Bu tür vergiler ekonomik birimlerin dışsal maliyetlerini içselleştirdiği için teşvik temelli mekanizmalar olarak sınıflandırılmaktadır. Bu çalışma 21 AB ülkesi için 1995-2017 yılları arasında çevre vergileri ve hava kirliliği ile ilgili seragazı, karbondioksit, sülfür oksit, nitrojen oksit gibi çeşitli kirlilik emisyonları arasındaki ilişkiyi incelemeyi amaçlamıştır. Panel AMG tahmincisi sonuçları pek çok AB ülkesinde çevre vergilerinin seragazı, karbondioksit, sülfür oksit, nitrojen oksit gibi çevresel kirlilik emisyonlarını azalttığını ortaya koymuştur. Ayrıca, çevre vergisinden seragazı emisyonuna doğru tek yönlü, sülfüroksit emisyonundan çevre vergisine doğru tek yönlü, çevre vergisi ile CO2 emisyonu ve nitrojenoksit emisyonları arasında ise iki yönlü nedensellik ilişkisi tespit edilmiştir.

Anahtar Kelimeler:

Çevre Vergisi, Çevresel Kirlilik, Panel Veri Analizi

The Role of Environmental Taxes in Reducing Pollution Emissions: The Case of EU Countries

In the economic literature environmental taxes have been proposed as one of the main tools for reducing environmental problems such as pollution and climate change. Such type taxes are classified as incentive-based mechanisms as they internalize the external costs of economic units. This study aimed to examine the relationship between environmental taxes and various pollution emissions such as greenhouse gas, carbon dioxide, sulfur oxides, nitrogen oxides related to air pollution and for 21 EU countries between 1995-2017. Panel AMG estimator results revealed that environmental taxes reduce environmental pollution emissions such as greenhouse gases, carbon dioxide, sulfur oxides, nitrogen oxides in many EU countries. In addition, it is found that a one-way causality from environmental tax to greenhouse gas emission and from sulfuroxide emission to environmental tax, bilateral causality relationship between environmental tax and CO2 emission and nitrogen oxide emissions.

Keywords:

Environmental Tax, Environmnetal Pollution, Panel Data Analysis,

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