Karbon vergisi uygulamalarının İskandinav ülkeleri açısından değerlendirilmesi

Year 2025, Volume: 28 Issue: 53, 265 - 290, 12.06.2025

Merve Yolal

https://doi.org/10.31795/baunsobed.1642788

Abstract

Uzun yıllardır fosil yakıtların aşırı kullanılmasına bağlı olarak artan çevresel zararlar çeşitli çevre politikası araçlarının geliştirilmesine ve bu araçlarla yayılan negatif dışsallıkların ortadan kaldırılması veya azaltılmaya çalışılması fikrini yaygınlaştırmıştır. Karbon vergisi de bu politikalar çerçevesinde uygulamaya geçirilen önemli araçlardan biridir. Karbon vergisi çevresel sürdürülebilirliği teşvik etmek ve sera gazı emisyonlarını azaltmak amacıyla, fosil yakıtların yanması sonucunda ortaya çıkan karbon dioksit (CO₂) emisyonlarına uygulanan mali bir yükümlülüktür. Verginin temel amacı fosil yakıt kullanımını maliyetlendirmek suretiyle enerji üretimi ve tüketiminde daha çevre dostu ve yenilenebilir enerji kaynaklarına yönlendirmektir. Bu vergi, çevre ekonomisi ve iklim politikaları literatüründe "piyasa bazlı" bir mekanizma olarak tanımlanmakta ve genellikle mali teşviklerin yanı sıra regülasyonlar ile desteklenmektedir. Karbon vergisi uygulamaları, vergi oranları ve kapsamı ülkeden ülkeye değişiklik göstermekle birlikte, vergi oranları ton başına belirli bir miktar olarak belirlenerek zamanla güncellenmektedir. Bu makalenin amacı iklim değişikliğiyle mücadelede önemli bir araç olan karbon vergisi uygulamalarını İsveç, Norveç, Danimarka ve Finlandiya’dan oluşan İskandinav ülkeleri üzerinden incelemek ve etkilerini değerlendirmektir. Çalışmada karbon vergisinin karbon emisyonlarını azaltmada etkili olduğu, karbon vergisi gelirlerinin çevresel projelerin finansmanı, enerji verimliliği yatırımları ve diğer vergilerde indirim yapılması gibi amaçlarla kullanıldığı sonuçlarına varılmıştır.

Keywords

Karbon vergisi , Küresel ısınma , Sera gazı emisyonu

Ethical Statement

Kamuya açık verilerin kullanılması, ayrıca insan ve hayvan üzerinde herhangi bir deney vb. çalışması olmaması sebebi ile bu araştırma etik kurul izni gerektirmeyen çalışmalar arasında yer almaktadır.

Evaluation of carbon tax practices in the Scandinavian countries

Abstract

For many years, the growing environmental degradation resulting from the excessive use of fossil fuels has brought increased attention to the development of various environmental policy instruments aimed at mitigating or eliminating the negative externalities they produce. Carbon tax is one of the significant tools implemented within the framework of these policies. The carbon tax is a financial obligation applied to carbon dioxide (CO₂) emissions resulting from the combustion of fossil fuels, with the primary objective of promoting environmental sustainability and reducing greenhouse gas emissions. The fundamental aim of the tax is to internalize the cost of fossil fuel usage, thereby encouraging the production and consumption of more environmentally friendly and renewable energy sources. This tax is characterized in the environmental economics and climate policy literature as a "market-based" mechanism and is typically supported by financial incentives and regulations. The implementation of the carbon tax varies in rates and scope from country to country, with tax rates set at a specific amount per ton and periodically updated. This study aims to examine and evaluate the effects of carbon tax applications, an important tool in combating climate change, in the Scandinavian countries of Sweden, Norway, Denmark, and Finland. The study concludes that the carbon tax is effective in reducing carbon emissions and that the revenues generated from the carbon tax are utilized for purposes such as financing environmental projects, investing in energy efficiency, and reducing other taxes.

Keywords

Carbon tax , Global warming , Greenhouse gas emissions

Ethical Statement

Since this research utilizes publicly available data and does not involve any experiments or studies on humans or animals, it is classified among studies that do not require ethical committee approval.

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