İŞGÜCÜ ÜZERİNDEKİ VERGİ YÜKÜNÜN AZALTILMASINDA ALTERNATİF FİNANSMAN ARACI OLARAK ÇEVRE VERGİLERİ: AB ÜYESİ ÜLKELER VE TÜRKİYE AÇISINDAN BİR DEĞERLENDİRME

Öz

Avrupa Birliği ülkelerinde uzun yıllardır mevcut olan yüksek vergi takozlarının azaltılmasına yönelik çalışmalar 2015 yılı sonrasında ağırlık kazanmış ve ülkeler, işgücü üzerinden alınan vergilerde indirimler yapmışlardır. Her ne kadar Avrupa Komisyonu üye ülkelerin işgücü vergilerinden doğan gelir kaybını finanse etmek için çevre vergilerini kullanabileceklerini belirtse de, birçok üye ülke bu indirimleri finanse etmek için tüketim vergileri ve mükerrer emlak vergilerini tercih etmişlerdir. Bu çalışmada doküman analizi yönteminden yararlanılarak, çevre vergilerinin işgücü vergilerinde yapılan indirimleri finanse etmede alternatif bir kaynak olup olamayacağı tartışılmıştır. Sonuç olarak çevre vergileri tek başına işgücü vergi indirimlerini karşılamada yetersiz kalacaktır. Ancak bu vergiler ile çevrenin korunmasının yanı sıra gelir kayıplarının finansmanına destek olunarak çifte kazanç sağlanabilecektir.

Anahtar Kelimeler

• Çevre Vergileri
• Çifte Kazanç Hipotezi
• Vergi Takozu
• Vergi Yükü
• İşgücü Vergileri

Environmental Taxes as an Alternative Financing Instrument in Reducing the Tax Burden on Labor: An Evaluation for EU Member Countries and Turkey

Abstract

Efforts to reduce high tax wedge rates, which have existed for many years in European Union countries, have gained importance after 2015 and governments have made reductions in taxes on labour. Although the European Commission states that governments can use environmental taxes to finance the loss of income from labor taxes, lots member states used consumption and recurrent property taxes to finance these reductions. In this study, whether environmental taxes can be an alternative source for financing labour tax reductions have been discussed by using the document analysis method. As a result, environmental taxes alone will be insufficient to meet labor tax reductions. However, with these taxes, double dividend can be achieved by supporting the financing of income losses as well as protecting the environment.

Keywords

• Environmental Taxes
• Double Dividend Hypothesis
• Tax Wedge
• Tax Burden
• Labour Taxes.

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