AN IMPLEMENTATION FOR THE FUTURE OF MOTOR VEHICLE TAX IN THE SHADOW OF THE PARIS CLIMATE SUMMIT: THE EXAMPLE OF TÜRKİYE

Year 2024, Volume: 15 Issue: 30, 535 - 562, 30.12.2024

Yasin Söğüt , Veysel İnal , Hakan Yavuz , Ahmet Bağcı

https://doi.org/10.36543/kauiibfd.2024.021

Abstract

Türkiye is committed to lowering its greenhouse gas emissions, adhering to the terms of the Paris Climate Agreement, which it has endorsed. In this context, there is significant interest in environmental tax reform that merges carbon regulation with the reduction of other distorting taxes. This study assesses the effects of motor vehicle tax (MVT), energy consumption, and economic growth on Türkiye’s carbon footprint from 1995 to 2020, framed by the Environmental Kuznets Curve (EKC). Utilizing the ARDL technique, a method for analyzing time series data, the research reveals that the EKC hypothesis does not apply. Additionally, the study finds that MVT, as an included variable in the EKC model, does not significantly influence the carbon footprint. It is crucial to acknowledge that all variables in the model interact and collectively influence the analysis of variable relationships. As a result, crafting policy recommendations on this matter requires a comprehensive, multidisciplinary approach. Therefore, adjusting and implementing MVT in a manner consistent with the objectives of the Paris Climate Agreement could serve as a pivotal strategy for advancing both Türkiye’s economic and environmental goals.

Keywords

MVT, CO2, EKC, Environmental Quality, ARDL

PARİS İKLİM ZİRVESİ GÖLGESİNDE MOTORLU TAŞITLAR VERGİSİNİN GELECEĞİNE YÖNELİK BİR UYGULAMA: TÜRKİYE ÖRNEĞİ

Abstract

Türkiye, taraf olduğu Paris İklim Anlaşması çerçevesinde sera gazı emisyonlarını azaltmayı planlamaktadır. Bu bağlamda, karbon düzenlemesi ile mevcut çarpık vergilerin azaltılmasının birleşimi olan çevre vergisi reformu büyük ilgi görmektedir. Bu çalışmada, 1995–2020 dönemi için Türkiye'de Çevresel Kuznets Eğrisi (EKC) çerçevesinde motorlu taşıtlar vergisi (MTV), enerji tüketimi ve ekonomik büyümenin karbon ayak izi üzerindeki etkisi incelenmektedir. Zaman serisi tekniklerinden ARDL tekniğinin kullanıldığı çalışmada, ulaşılan ampirik bulgular, EKC hipotezinin geçerli olmadığı yönündedir. Ayrıca EKC modeline açıklayıcı değişken olarak dâhil edilen MTV’nin de karbon ayak izi üzerinde istatistiki olarak anlamlı bir etkisi söz konusu değildir. Değişkenler arasındaki ilişkilerin ortaya koyulmasında modele dâhil edilen tüm değişkenlerin birbirini etkilediği unutulmamalıdır. Dolayısıyla konuya ilişkin politik önerilerde multidisipliner bakış açısı ile yaklaşılması gerekmektedir. Bu doğrultuda MTV, Paris İklim Antlaşması hedefleriyle uyumlu bir şekilde düzenlenerek uygulanabilirse hem ekonomik hem de çevresel kalkınma yolunda stratejik bir hamle olarak değerlendirilebilir.

Keywords

MTV, CO2, EKC, Çevresel Kalite, ARDL

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