Emission Trading System And Its Importance In Carbon Pricing

Year 2021, Volume: 10 Issue: 1, 47 - 72, 31.03.2021

Birol Ubay , Yüksel Bilgici

Abstract

Carbon pricing which is an important instrument in reducing the green house gases emmissions and rely on the polluter pays principle, is generally divided into two types: carbon taxes and emission trading system (ETS). While carbon taxes provide a better taxation opportunity than ETS, ETS is a market where carbon allowances are traded. With ETS, aiming to reduce greenhouse gas emissions of pollutants that bear the cost of carbon emissions. And also, tax revenues are earned over the allowances traded in the market. However, ETS is not a perfect system and can cause many problems, including tax evasion. Businesses can gain unfair profit by reflecting the costs they do not bear to consumers. However, as of 2020, the number of countries or states implementing the ETS system worldwide has reached significant figures. Turkey also has been studying carefully this system forseveral years. Countries that decide to implement the ETS should examine good ETS examples and design the system in accordance with their objectives.

Keywords

Environment Tax, Carbon Pricing, Emission Trading, Carbon Taxes, Climate Change

Karbon Fiyatlandırmasında Emisyon Ticaret Sistemi ve Önemi

Abstract

Sera gazı salımını azaltmada önemli bir uygulama olan ve kirleten öder prensibine dayanan karbon fiyatlandırması, karbon vergileri ve emisyon ticaret sistemi (ETS) olmak üzere ikiye ayrılır. Karbon vergileri, ETS’ye göre daha iyi bir vergileme olanağı sağlarken, ETS karbon tahsisatının alım-satımının yapıldığı bir piyasadır. ETS ile karbon salım maliyetinin yüklendiği kirleticilerin sera gazı salımlarını azaltmaları amaçlanır. Ayrıca, alım satımı yapılan tahsisatlar üzerinden vergi geliri de elde edilmektedir. ETS kusursuz değildir ve vergi kaçakçılığı dâhil birçok soruna neden olabilmektedir. İşletmeler yüklenmedikleri maliyetleri tüketicilere yansıtarak haksız kazanç elde edebilir. Buna rağmen, 2020 yılı itibariyle dünya çapında ETS sistemini uygulayan ülke ya da eyalet sayısı önemli rakamlara ulaşmıştır. Türkiye’de bu sistemi birkaç yıldır inceleme altına almıştır. ETS’yi uygulamaya karar verecek ülkelerin, iyi ETS örneklerini incelemeleri ve sistemi amaçlarına uygun şekilde dizayn etmeleri gereklidir.

Keywords

Çevre Vergileri, Karbon Fiyatlandırması, Emisyon Ticareti, Karbon Vergileri, İklim Değişikliği

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