Abstract
Rapidly growing population and increasing economic activities around the world have led to increases in environmental pollution Energy consumption which has a relatively larger impact on environmental pollution is highly dependent on fossil fuels Combustion of fossil fuels causes several environmental problems in particular global warming In this context energy tax a type of environmental tax is utilized as a policy instrument in environmental protection However since energy taxes have a large spectrum of effect in the economy and are also utilized to accomplish different objectives energy taxation is not a process associated to single rationale and constitutes a complex issue of public policies This study aims to explain the theoretical bases of energy tax in the context of environmental taxation Keywords: Environmental Tax Fossil Fuels Energy Tax Rationales of Energy Tax
References
- Andersen, M.S. (2005), “Do “Green” Taxes Work? Decoupling Environmental Taxes Pressures and Economic Growth”, Public Policy Research, 12(2), pp.79-84.
- Andersen, M.S. (2009), “Pricing of Carbon in Europe”, Mikael Skou Andersen ve Paul Ekins (Ed.), Carbon-Energy Taxation, Lessons from Europe, Oxford University Press, New York, pp.3-23.
- Austvik, O.G. (1997), “Petroleum Taxation and Prices of Oil and Gas; Perspectives from the Supply Side”, Torvild Aakvaag and Friedemann Mueller (Ed.), European Energy Supply at the Turn of the Century. Natural Gas and Electricity, Stiftung Wissenschaft und Politik, Ebenhausen, Germany/Oslo, Norway, pp.86
- Bacon, R. (2004), “Taxation of Energy”, Cutler J.Cleveland (Ed.), Encyclopedia of Energy, Volumes 1-6, Elsevier Academic Press, 2004, Elsevier, UK. pp.13-25.
Abstract
Dünyada hızla artan nüfus ve ekonomik faaliyetler çevre kirliliğinde artışa neden olmuştur Çevre kirliliğinde göreli olarak daha fazla pay sahibi olan enerji tüketiminin büyük bir oranı fosil yakıtlara dayanmaktadır Fosil yakıtların yanması özellikle küresel ısınma olmak üzere çeşitli çevresel problemlere neden olmaktadır Bu kapsamda bir çevre vergisi türü olarak enerji vergisi çevrenin korunmasında bir politika aracı olarak kullanılmaktadır Ancak enerji vergilerinin ekonomide geniş bir yelpazede etkiye sahip olması ve ayrıca farklı amaçların gerçekleştirilmesi amacıyla kullanılması nedeniyle enerji vergilendirmesi tek bir gerekçeyle ilişkilendirilecek bir süreç değildir ve kamu politikalarının karmaşık bir konusunu oluşturmaktadır Bu çalışmada enerji vergisinin çevre vergisi çerçevesinde teorik temellerinin açıklanması amaçlanmaktadır.
References
- Andersen, M.S. (2005), “Do “Green” Taxes Work? Decoupling Environmental Taxes Pressures and Economic Growth”, Public Policy Research, 12(2), pp.79-84.
- Andersen, M.S. (2009), “Pricing of Carbon in Europe”, Mikael Skou Andersen ve Paul Ekins (Ed.), Carbon-Energy Taxation, Lessons from Europe, Oxford University Press, New York, pp.3-23.
- Austvik, O.G. (1997), “Petroleum Taxation and Prices of Oil and Gas; Perspectives from the Supply Side”, Torvild Aakvaag and Friedemann Mueller (Ed.), European Energy Supply at the Turn of the Century. Natural Gas and Electricity, Stiftung Wissenschaft und Politik, Ebenhausen, Germany/Oslo, Norway, pp.86
- Bacon, R. (2004), “Taxation of Energy”, Cutler J.Cleveland (Ed.), Encyclopedia of Energy, Volumes 1-6, Elsevier Academic Press, 2004, Elsevier, UK. pp.13-25.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | December 29, 2013 |
| Submission Date | December 29, 2013 |
| Published in Issue | Year 2013 Volume: 22 Issue: 2 |