AVRUPA BİRLİĞİ VE TÜRKİYE’DE ÇEVRE VERGİLERİ VE BU VERGİLERDEN ELDE EDİLEN GELİRLERİN ANALİZİ

Değişen iklim şartları, doğal afetler, küresel ısınma gibi çevresel riskler günümüzde tüm dünya ülkelerinin karşı karşıya olduğu ve önlenmesi gereken bir sorun haline gelmiştir. Ülkeler, çevresel riskleri önlemeye yönelik çok sayıda tedbiri hayata geçirmektedir. Bu bağlamda alınan mali tedbirlerden biri olan vergiler çevreye verilen tahribatın önlenmesinde önemli bir araç olarak sıklıkla kullanılmaktadır. Çevre vergileriyle birlikte, çevreye yönelik ortaya çıkan negatif dışsallıkların içselleştirilmesi amaçlanmaktadır. Bu çalışmanın amacı, Avrupa Birliği ve Türkiye’de uygulanan çevre vergilerini ve bu vergilerden elde edilen gelirleri analiz etmektir. Bu amaçla hazırlanan çalışmada öncelikle çevre vergisi kavramına değinilmiş, ardından AB ve Türkiye’de uygulanan çevre vergilerine yer verilmiş, daha sonra ise çevre vergilerinden elde edilen gelirlerin analizi yapılmıştır. Çalışmanın sonucunda, Türkiye’de çevre vergilerinin AB’ye kıyasla daha sınırlı olduğu, ancak AB ülkelerine kıyasla Türkiye’de çevre vergilerinin toplam vergi gelirleri içerisindeki payının yüksek olduğu, bunun ise mali amaç taşıdığı ileri sürülmüştür.

ENVIRONMENTAL TAXES IN THE EUROPEAN UNION AND TURKEY AND ANALYSIS OF THE REVENUES FROM THESE TAXES

Environmental risks such as changing climatic conditions, natural disasters, and global warming have become a problem that all countries of the world are facing and to be prevented today. Countries are implementing many measures to prevent environmental risks. In this context, taxes, which are one of the financial measures taken, are frequently used as an important tool in preventing the environmental damage. With the environmental taxes, it is aimed to internalize the negative externalities that arise towards the environment. The aim of this study is to analyze the revenue obtained from the European Union and environmental taxes and those taxes that are applied in Turkey. In the study prepared for this purpose, the concept of environmental taxes and the environmental tax applied in the EU and Turkey, mentioned firstly and then the revenues obtained from environmental taxes are analyzed. In conclusion, the environmental taxes in Turkey is more limited compared to the EU, but with a high share in total revenues of environmental taxes in Turkey to EU countries, it has been argued that this has a fiscal purpose.

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