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Abstract

Border tax adjustments that put into effect destination principle have recently been considered as a magic tool for addressing carbon leakage and international competition in carbon- taxing countries. The destination principle enables that the exporting country can refund all indirect taxes on exported products to exporters and that importing countries has the right to impose a charge on the importation of any product equivalent to an internal tax imposed on like domestic product. As a carbon tax is an emission tax, not a tax like value added tax, here the main question to answer if border carbon tax adjustments could be designed in a compatible way of World Trade Organisation (WTO).In the light of the examination of several core principles of the GATT (the General Aggreement on Tariffs and Trade) including the general non-discrimination principle and the general exceptions, it is possible to analyze the issue of border carbon tax adjustments are WTO-compatible or not. As a conclusion,it is difficult or impossible to say border carbon tax adjustment could be designed in a compatible way of GATT principles

Keywords

• Carbon tax, destination principle, border tax adjustment, carbon leakage, international competition

KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ

Abstract

Karbon emisyonunu azaltmak amacıyla karbon vergisi uygulayan ülkelerde varış yeri prensibi çerçevesindeki sınırdaki vergi düzenlemeleri; karbon sızıntısına ve uluslararası rekabete yönelik sihirli bir politika aracı olarak görülmeye başlanmıştır. Varış yeri prensibi, ihracatçı ülkelere ihraç edilen mallar üzerindeki tüm dolaylı vergileri ihracatçılara iade etme, ithalatçı ülkelere de ülke içinde emsal mallara uygulanan dolaylı vergilere eşit tutarda telâfi edici vergi uygulayabilme olanağını vermektedir. Karbon vergisinin, katma değer vergisi gibi bir vergi değil, bir atık vergisi olması nedeniyle, ele alınması gereken husus sınırdaki karbon vergisi düzenlemelerinin Dünya Ticaret Örgütü’nün prensiplerine uygun olarak şekillendirilip şekillendirilemeyeceği konusudur. GATT’ın (Gümrük Tarifeleri ve Ticaret Genel Anlaşması) genel ayırımcılık yapmama ve genel istisnalar prensiplerini ihtiva eden hükümleri çerçevesinde, sınırdaki karbon vergisi düzenlemelerinin dünya ticaret mevzuatına uyup uymadığı ele alınıp incelendiğinde, bu düzenlemelerin GATT prensiplerine uygun olmadığı anlaşılmaktadır.

Keywords

• Karbon vergisi, varış yeri prensibi, sınırdaki vergi düzenlemesi, karbon sızıntısı, uluslararası rekabet

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