EN SON ÇEVRE VERGİSİ REFORMLARI ÜZERİNE BİR İNCELEME

2018 yılında yapılan çevre vergisi reformları, enerji vergilerine odaklanmayı sürdürmüştür. Bu kapsamda, bazı ülkeler özellikle karayolu taşımacılığından alınan akaryakıt vergilerini artırmıştır. Bir önceki yılda olduğu gibi, araç vergileri temiz yakıtla çalışan araçları (hidrojen, elektrik ya da yakıt hücreli gibi) desteklemek için kullanılmaya devam etmiştir. Diğer yandan, büyük gelir sağlama potansiyellerine rağmen, diğer çevre vergisi reformları (atıklar ve plastiklerden alınan vergiler gibi) az sayıda gözlenmiştir. Bazı ülkeler atıklardan ve çöp poşetlerinden alınan vergileri artırırken; sadece iki ülke 2018 yılında hava yolu seyahatine yeni bir vergi getirmiştir. Çalışmada, bütün bu reformlar ayrıntılı olarak incelenmiş ve bir takım tespitlerde bulunulmuştur.

AN INVESTIGATION ABOUT THE LATEST ENVIRONMENTAL TAX REFORMS

Environmental tax reforms implemented in 2018 continues to focus on energy taxes. Within these scope, some countries especially increased taxes on road fuels. As in the previous year, vehicle taxes continue to be used to support the purchase of cars running on cleaner fuels, such as hydrogen, electric or fuel cell cars. On the other hand, despite their big potential to generate revenue, the other environmental tax reforms, such as taxes on waste and plastics, have been less observed. While some countries increased taxes on landfilling and plastic bags, only two countries introduced a new tax on air travel in 2018. In this study, all of these reforms have been examined in detail and made a number of determinations.

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