Comparative Analysis of Environmental Tax Revenues in The European Union

Year 2020, Issue: 57, 57 - 88, 23.12.2020

Süleyman Dikmen , Hüseyin Güçlü Çiçek

https://doi.org/10.18070/erciyesiibd.682132

Cited By: 3

Abstract

In the study it is aimed to analyse the development of environmental tax revenues in the
European Union (EU) with Eurostat data. As environmental problems have become to have serious
consequences in the last century, the EU tries to develop various policies in order to cope with these
environmental problems. Tax is one of the most crucial policies that the EU utilises for fighting
against environmental problems. In the study, the development of environmental taxes in the EU is
analysed in terms of the types of taxes and economic fields of activity. It is determined that the rate
of environmental tax revenues of the EU in total tax revenue and in gross domestic product (GDP)
decreased in 1998-2017 period; the most crucial type of environmental tax is the energy tax; there is
no association among member countries in terms of environmental tax revenues; and due to their
structural characteristics the environmental tax revenues differ among countries.

Keywords

Environmental Taxes, European Union (EU), Environmental Policy,

Avrupa Birliğinde Çevre Vergisi Gelirlerinin Karşılaştırmalı Analizi

Abstract

Çalışma Avrupa Birliğinde (AB) çevre vergisi gelirlerinin gelişimini Eurostat verileri doğrultusunda analiz etmeyi amaçlamaktadır. Çevre sorunlarının son yüzyılda ciddi boyutlara ulaşması AB’nin çevre sorunları ile başa çıkabilmek için çeşitli politikalar geliştirmesine neden olmuştur. Vergiler, çevre sorunları ile mücadelede AB’nin kullandığı en önemli politika araçlarından birisidir. Çalışmada AB’de çevre vergilerinin gelişimi; vergi türleri ve ekonomik faaliyet alanları açısından analiz edilmiştir. AB’de çevre vergisi gelirlerinin toplam vergi gelirleri ve gayri safi yurtiçi hasıla (GSYH) içerisindeki payının 1998-2017 döneminde azaldığı, en önemli çevre vergisi türünün enerji vergileri olduğu, çevre vergisi gelirleri konusunda üye devletler arasında bir birlikteliğin olmadığı ve çevre vergisi gelirlerinin yapısal özelliklerden dolayı ülkeden ülkeye farklılık gösterdiği tespit edilmiştir.

Keywords

Çevre Vergileri, Avrupa Birliği (AB),, Çevre Politikası

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