Avrupa Birliği Çevre Politikasının Vergi Politikası Üzerine Etkileri: Plastik Vergileri

Öz

Çevre vergileri AB’nin çevre politikasının önemli bir enstrümanıdır. Ayrıca, AB Yeşil Mutabakatının hedeflerine ulaşmak için hem caydırıcı hem de finansman kaynağı olarak kullanılmaktadır. Çevre vergileri, Mutabakat kapsamında hedeflenen çevreye duyarlı sürdürülebilir kalkınma, ekonomik büyüme ve çevresel sürdürülebilirlik arasında bir denge kurmayı ve Mutabakat eylemlerinin finansmanına katkı sağlamayı amaçlamaktadır. 2021 yılından itibaren AB Bütçesi öz kaynakları arasına giren öz kaynak plastik katkısı uygulamaya sokulmuştur. Öz kaynak plastik katkısı, yürürlüğe girdiği tarihten buyana yeterli bir kaynak sağlamadığı ve etkin bir şekilde uygulanmadığı konusunda eleştiriler almaktadır. Diğer yandan, kurucu antlaşmalara göre AB üyesi devletler İç Pazarın işleyişini aksatmayacak ve rekabeti engellemeyecek şekilde kendi vergi sistemlerini tasarlamakta özgürdür. Bu nedenle, bazı üye devletler bireysel plastik vergileri uygulama yoluna giderken bazılarında ise henüz tartışma aşamasındadır. Birlik çapında uygulanacak bir plastik vergisinin tartışmaları devam ederken aday ülke olarak Türkiye de bu alanda bireysel adımlarını atmaya başlamış olsa da henüz gerçekçi bir plastik vergilemesi vizyonu ortaya koyamamıştır.

Anahtar Kelimeler

• Çevre Vergileri
• Plastik Vergisi
• AB Yeşil Mutabakatı
• Yeşil Vergileme
• AB Bütçesi

The Effects Of European Union Environmental Policy On Tax Policy: Plastic Taxes

Abstract

Environmental taxes represent a pivotal instrument within the framework of the EU's environmental policy. These measures are employed not only as a means of deterrence but also as a mechanism for securing financial resources, thereby enabling the realization of the objectives outlined in the EU Green Deal. The objective of environmental taxes is to achieve a balance between environmentally conscious sustainable development, economic growth, and environmental sustainability targeted under the Deal, and to contribute to the financing of Deal actions. The own resources plastic contribution, which was incorporated into the EU Budget's own resources starting in 2021, has been implemented. The own resources plastic contribution has been the subject of criticism due to its failure to provide adequate resources and its ineffective implementation since the entry into force of the Plastic Pollution Treaty. Conversely, the founding treaties of the European Union (EU) grant member states the prerogative to formulate their own tax systems, provided that these do not impede the operational integrity of the Internal Market or stifle competitive dynamics. Consequently, while certain member states have chosen to implement individual plastic taxes, others remain in the discussion phase. As deliberations persist regarding the implementation of a plastic tax on a Union-wide scale, Turkey, in its capacity as a candidate country, has initiated a series of individual measures within this domain. However, the formulation of a pragmatic strategy for plastic taxation remains absent

Keywords

• Environmental Taxes
• Plastic Tax
• EU Green Deal
• Green Taxation
• EU Budget

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