Giyim ve Ayakkabılar Üzerinden Alınan Tehlikeli Kimyasal Vergisi Önerisi: İsveç Örneği

Year 2023, , 167 - 184, 30.06.2023

Tuğçe Akdemir

https://doi.org/10.30927/ijpf.1163271

Abstract

Tehlikeli kimyasal maddeler, çevre ve insan sağlığı için yüksek risk oluşturur. İnsan yaşamının her alanında yer alan ürünlerden olan giyim ve ayakkabılarda kullanılan tehlikeli kimyasallar ise, cilde zarar vermekte; tekstil liflerinden salınan tozun cilt teması, solunması veya istenmeden yutulması yoluyla tüketiciler tarafından çeşitli sağlık sorunları ile karşı karşıya kalınmaktadır. Dünya pazarı ve küresel ticaret sistemi içerisinde önemli bir paya sahip olan hazır giyim ve tekstil endüstrisi, artık teknolojik gelişmeler sayesinde ekonomik koşullara bağlı olarak kapsamlı bir dönüşüm süreci içine girmiş, tehlikeli kimyasal maddelerin kullanılmaması veya kısıtlanması yönünde birçok tedbir almaya başlayarak çeşitli yöntemler denemiştir. Bu kapsamda bir taraftan Avrupa Birliği REACH Tüzüğü, CLP Tüzüğü, Avrupa Yeşil Mutabakatı (European Green Deal) gibi birçok hususta düzenleme yaparken; diğer taraftan üye ülkeler kendi mevzuatını bu yönde güncellemeye ve değiştirmeye başlamıştır. Buna göre, Avrupa Birliği, kansere ve üreme sağlığı sorunlarına neden olduğu bilinen kimyasallara karşı tüketicilerinin sağlığını korumada önemli bir adım atmış, bu türden zararlı kimyasalların giyim, tekstil ve ayakkabılarda kullanımını sınırlandırmıştır. Kanserojen, mutajenik veya üreme için toksik olan kimyasal maddelerin, artık günlük giyim, tekstil ve ayakkabılarda belirli bir yoğunluk sınırının üzerinde kullanılamayacağına karar verilmiştir. Avrupa Birliği ülkelerinden İsveç ise “giyim ve ayakkabılar üzerinden alınan tehlikeli kimyasal vergisi” önerisi ile bu hususta yeni bir vergi uygulamasının önünü açmıştır. Söz konusu vergi, giysi ve ayakkabılarda çevreye ve insan sağlığına zararlı maddelere maruz kalma veya yayılma riskini etkin maliyet ile azaltmayı amaçlamaktadır. Gerek Avrupa Birliği gerek İsveç ulusal mevzuat dikkate alınarak hazırlanan bu çalışmada, uygulamaya konulması önerilen verginin hem şirketler ve tüketiciler nezdinde hem de sürdürülebilir çevre anlayışı doğrultusunda etkisi tartışılacaktır.

Keywords

Tekstil, Vergi Hukuku, Tehlikeli Kimyasal Vergisi

Hazardous Chemical Tax Proposal on Clothing and Footwear: Evidence From Sweden

Abstract

Hazardous chemicals pose a high risk to both the environment and human health. Hazardous chemicals used in clothing and footwear, which are ubiquitous in human life, damage the skin, and customers are exposed to various health risks due to skin contact, inhalation, or unintentional ingesting of dust released from textile fibers. The ready-made clothing and textile sector, which plays a significant role in the worldwide market and trade system, is currently undergoing a profound transition in response to changing economic conditions and technological advancements. In this context, while the European Union regulates many issues (REACH, CLP, European Green Deal etc.); on the other hand, member states have started to update and change their own legislation in this direction. The European Union has made a significant step toward protecting its citizens' health by restricting the use of toxic chemicals known to cause cancer and reproductive health problems in clothing, textiles, and footwear. As a result, chemical compounds that are carcinogenic, mutagenic, or toxic to reproduction have been banned from being used in the production of everyday clothing, textiles, and footwear over a particular density level. Sweden, a member of the European Union, has taken a significant step forward in this respect by proposing a chemical tax on clothing and footwear, where the positive and negative effects of these chemicals are discussed. The tax in question aims to reduce the risk of exposure or spread of substances harmful to the environment and human health in clothing and footwear, at an effective cost. In this study, which was prepared taking into account both the European Union and Swedish national legislation, the impact of the relevant tax will be discussed which is the impact on sustainability work, with associated consequences for both companies, consumers and the environment.

Keywords

Textile, Tax Law, Hazardous Chemical Tax

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