Environmental Taxes and Their Role in the Economics of Sustainable Development

Dębniak, Paulina

doi:10.7172/1644-9584.75.4

Cited by 2 publications

(1 citation statement)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Ekolojik vergiler, daha çok yabancı ülkelerdeki uygulamalarla birlikte gelişim göstermiş olduğundan İngilizce' de kavram olarak ''Eco-taxes'' veya ''Green tax'' şeklinde ifade edilmektedir (Jamali, 2007: 74-75). Literatürde çevre vergileri yeşil vergiler, ekolojik vergiler, ekoücretler, eko-vergiler veya Pigovian vergiler olarak ifade edilmektedir (Debniak, 2018). Ayrıca literatürde ''Environmental taxes'' anlamına gelen çevresel vergiler veya ''Pollution taxes'' anlamına gelen kirlilik vergileri olarak da kullanılmaktadır (Jamali, 2007: 74-75).…”

Section: çEvre Vergileriunclassified

Environmental Taxes as a Tool of Sustainable Development Policy: Evaluation of Environmental Taxes in Turkey and Selected Countries

ÇELİK

Sofracı

2022

Bulletin of Economic Theory and Analysis

View full text Add to dashboard Cite

Küresel kamusal bir mal olan çevre hem günümüz hem de gelecek nesilleri etkileyebilecek oldukça önemli dışsal maliyetlere sahiptir. Teknolojik gelişmelerle birlikte, üretim ve tüketim faaliyetlerinin hızla artması sonucunda kıt olan doğal kaynaklar tükenme noktasına gelmiştir. Tüm bu gelişmeler başta insanoğlu olmak üzere dünyadaki tüm canlılar için tehdit oluşturmaktadır. Çevre vergileri negatif dışsallıkları içselleştirmek için önemli bir maliye politikası aracı olarak kullanılmakta ve neredeyse tüm dünya ülkelerinde kamusal bir çözüm olarak kabul görmektedir. Bu bağlamda çalışmanın temel bulgusu, gelişmiş olan ülkeler sürdürülebilir kalkınma hedefini gerçekleştirmek üzere çevre politikalarına odaklanırken, gelişmekte olan ülkeler ise kalkınma hedefine zarar vereceği gerekçesiyle çevre politikasını benimsemekte tereddüt etmektedirler. Bu çalışmada, Türkiye ve çeşitli dünya ülkelerindeki çevre vergilerinin gelişimi karşılaştırmalı olarak ele alınmakta ve çevre politikasına ilişkin çıkarımlar yapılmaktadır.

show abstract

Section: çEvre Vergileriunclassified

Environmental Taxes as a Tool of Sustainable Development Policy: Evaluation of Environmental Taxes in Turkey and Selected Countries

ÇELİK

Sofracı

2022

Bulletin of Economic Theory and Analysis

View full text Add to dashboard Cite

show abstract

Greening of the national tax system

Jalinik,

Cieślukowski,

Przybylska

2024

EiS

View full text Add to dashboard Cite

Greening the tax system is one of the tools for achieving sustainable development. Domestic literature on the subject presents various suggestions for the improvement of the tax system in Poland. This paper attempts to make a general assessment of the extent of the Polish tax system environmental reform implemented between 2007 and 2021. The paper has a literary and empirical character. The empirical analysis was conducted using descriptive statistics methods. The assessment is mainly based on selected indicators: pro-ecological solutions in traditional taxes, the number of ecological taxes in the tax system, the fiscal efficiency of ecological taxes measured as a share in total tax revenues, and the economic importance of the examined taxes measured as a share in GDP. A comparative analysis of the national ecological levy system with the tax systems of EU countries was also conducted. A review of selected general taxes shows certain pro-environmental solutions but also solutions that seem controversial from the point of view of environmental protection and human life and that do not encourage entrepreneurs and consumers to be more environmentally friendly. A positive observation, on the other hand, was an increase in the number of environmental taxes and charges. However, these are still far less important from the economic and fiscal perspective compared to conventional taxes. The decarbonisation process of the economy and, the increase in public spending during the 2008 financial crisis and the crisis caused by the COVID-19 pandemic are not conducive to the greening of the tax system.

show abstract

Environmental Taxes and Their Role in the Economics of Sustainable Development

Cited by 2 publications

References 3 publications

Environmental Taxes as a Tool of Sustainable Development Policy: Evaluation of Environmental Taxes in Turkey and Selected Countries

Environmental Taxes as a Tool of Sustainable Development Policy: Evaluation of Environmental Taxes in Turkey and Selected Countries

Greening of the national tax system

Contact Info

Product

Resources

About