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Year 2014, Volume: 36 Issue: 2, 1 - 24, 16.03.2015
https://doi.org/10.14780/iibd.44324

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

References

  • ALDY, Joseph E., LEY, Eduardo, PARRY, Ian, “A Tax-Based Approach to Slowing Global Climate Change”, National Tax Journal, Vol.LXI, No.3, September, 2008, ss.493-517.
  • BARRETT, Scott, “Montreal versus Kyoto: International Cooperation and Global Environment”, Global Public Goods, International Cooperation in the 21st Century içinde (Editörler:Inge Kaul,Isabelle Grunberg ve Marc A.Stern), Oxford University Press,1999.
  • BARRETT, John ve diğerleri, “Consumption-Based GHG Emission Accounting: A UK case Study”, Climate Policy, Vol.13, No. 4, 2013, ss.451-470.
  • BRANDI, Clara, “Trade and Climate Change: Environmental, Economic and Ethical Perspectives on Border Carbon Adjustments”, Ethics, Policy and Environment, Vol.16, No.1, 2013, ss.79-93.
  • DROEGE, Susanne, “Using Border Measures to Address Carbon Flows”, Climate Policy, 11, 2011, ss.1191-1201.
  • ECKERSLEY, Robyn, “The Politics of Carbon Leakage and the Fairness of Border Measures”, Ethics and International Affairs, 24, no:4, 2010, ss.367-393.
  • FEAVER, Donald, SHEEHY, Benedict, “Climate Policy and Border Adjustment Regulation: Designing A Coherent Response”, Melbourne Journal of International Law, Vol:13, 2012, ss.792-817.
  • FISCHER, Carolyn, FOX, Alan K., “Comparing Policies to Combat Emissions Leakage: Border Carbon Adjustments Versus Rebates”, Journal of Environmental Economics and Management, 64, 2012, ss.199-216.
  • FOLSTER, Stefan, ve NYSTROMN, Stefan, “Climate Policy to Defeat the Green Paradox”, Ambio, 39, 2010, ss.223-235.
  • GROS, Daniel, EGENHOFER, Christian, “The Case for Taxing Carbon at the Border”, Climate Policy, Vol.11, 2011, ss.1262-1268.
  • GRUBB, Michael , “International Climate Finance from Border Carbon Cost Levelling”, Climate Policy, Vol. 11, 2011, ss.1050-1057.
  • HOLMES, Peter, REILLY, Tom ve ROLLO, Jim, “Border Carbon Adjustments and the Potential for Protectionism”, Climate Policy, Vol.11, 2011, ss.883-900.
  • HOLZER, Kateryna, SHARIFF, Nashina, “The Inclusion of Border Carbon Adjustments in Preferential Trade Agreements:Policy Implications”, CCLR, 3., 2012, ss.246-260.
  • Mc LURE, Charles E. , “A Primer on the Legality of Border Adjustments for Carbon Prices: Through a GATT Darkly”, CCLR, 4, 2011, ss.456-465.
  • MEDINA, Valentina Duran, LAZO, Rodrigo Polanco; “A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective”, Sustainable Development Law &Policy, Spring, 2011, ss.29-45.
  • MELTZER, Joshua, SIERRA, Katherina, “Trade and Climate Change-A Mutually Supportive Policy”, Harvard International Review, Fall, 2011, ss.64-69.
  • METCALF, Gilbert E., WEISBACH, David, “The Design of A Carbon Tax”, Harvard Environmental Law Review, Vol.33, 2009, ss.499-556.
  • TAMIOTTI, Ludivine, “The Legal Interface between Carbon Border Measures and Trade Rules”, Climate Policy, Vol.11, 2011, ss.1202-1211.

KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ

Year 2014, Volume: 36 Issue: 2, 1 - 24, 16.03.2015
https://doi.org/10.14780/iibd.44324

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.

References

  • ALDY, Joseph E., LEY, Eduardo, PARRY, Ian, “A Tax-Based Approach to Slowing Global Climate Change”, National Tax Journal, Vol.LXI, No.3, September, 2008, ss.493-517.
  • BARRETT, Scott, “Montreal versus Kyoto: International Cooperation and Global Environment”, Global Public Goods, International Cooperation in the 21st Century içinde (Editörler:Inge Kaul,Isabelle Grunberg ve Marc A.Stern), Oxford University Press,1999.
  • BARRETT, John ve diğerleri, “Consumption-Based GHG Emission Accounting: A UK case Study”, Climate Policy, Vol.13, No. 4, 2013, ss.451-470.
  • BRANDI, Clara, “Trade and Climate Change: Environmental, Economic and Ethical Perspectives on Border Carbon Adjustments”, Ethics, Policy and Environment, Vol.16, No.1, 2013, ss.79-93.
  • DROEGE, Susanne, “Using Border Measures to Address Carbon Flows”, Climate Policy, 11, 2011, ss.1191-1201.
  • ECKERSLEY, Robyn, “The Politics of Carbon Leakage and the Fairness of Border Measures”, Ethics and International Affairs, 24, no:4, 2010, ss.367-393.
  • FEAVER, Donald, SHEEHY, Benedict, “Climate Policy and Border Adjustment Regulation: Designing A Coherent Response”, Melbourne Journal of International Law, Vol:13, 2012, ss.792-817.
  • FISCHER, Carolyn, FOX, Alan K., “Comparing Policies to Combat Emissions Leakage: Border Carbon Adjustments Versus Rebates”, Journal of Environmental Economics and Management, 64, 2012, ss.199-216.
  • FOLSTER, Stefan, ve NYSTROMN, Stefan, “Climate Policy to Defeat the Green Paradox”, Ambio, 39, 2010, ss.223-235.
  • GROS, Daniel, EGENHOFER, Christian, “The Case for Taxing Carbon at the Border”, Climate Policy, Vol.11, 2011, ss.1262-1268.
  • GRUBB, Michael , “International Climate Finance from Border Carbon Cost Levelling”, Climate Policy, Vol. 11, 2011, ss.1050-1057.
  • HOLMES, Peter, REILLY, Tom ve ROLLO, Jim, “Border Carbon Adjustments and the Potential for Protectionism”, Climate Policy, Vol.11, 2011, ss.883-900.
  • HOLZER, Kateryna, SHARIFF, Nashina, “The Inclusion of Border Carbon Adjustments in Preferential Trade Agreements:Policy Implications”, CCLR, 3., 2012, ss.246-260.
  • Mc LURE, Charles E. , “A Primer on the Legality of Border Adjustments for Carbon Prices: Through a GATT Darkly”, CCLR, 4, 2011, ss.456-465.
  • MEDINA, Valentina Duran, LAZO, Rodrigo Polanco; “A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective”, Sustainable Development Law &Policy, Spring, 2011, ss.29-45.
  • MELTZER, Joshua, SIERRA, Katherina, “Trade and Climate Change-A Mutually Supportive Policy”, Harvard International Review, Fall, 2011, ss.64-69.
  • METCALF, Gilbert E., WEISBACH, David, “The Design of A Carbon Tax”, Harvard Environmental Law Review, Vol.33, 2009, ss.499-556.
  • TAMIOTTI, Ludivine, “The Legal Interface between Carbon Border Measures and Trade Rules”, Climate Policy, Vol.11, 2011, ss.1202-1211.
There are 18 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Şahin Akkaya

Publication Date March 16, 2015
Submission Date March 16, 2015
Published in Issue Year 2014 Volume: 36 Issue: 2

Cite

APA Akkaya, Ş. (2015). KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 36(2), 1-24. https://doi.org/10.14780/iibd.44324
AMA Akkaya Ş. KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. March 2015;36(2):1-24. doi:10.14780/iibd.44324
Chicago Akkaya, Şahin. “KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi 36, no. 2 (March 2015): 1-24. https://doi.org/10.14780/iibd.44324.
EndNote Akkaya Ş (March 1, 2015) KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 36 2 1–24.
IEEE Ş. Akkaya, “KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, vol. 36, no. 2, pp. 1–24, 2015, doi: 10.14780/iibd.44324.
ISNAD Akkaya, Şahin. “KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ”. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 36/2 (March 2015), 1-24. https://doi.org/10.14780/iibd.44324.
JAMA Akkaya Ş. KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2015;36:1–24.
MLA Akkaya, Şahin. “KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, vol. 36, no. 2, 2015, pp. 1-24, doi:10.14780/iibd.44324.
Vancouver Akkaya Ş. KARBON VERGİSİNDE SINIRDAKİ VERGİ DÜZENLEMELERİNİN İKTİSADİ VE HUKUKİ ANALİZİ. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2015;36(2):1-24.

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