The Assessment of Carbon Tax Practises in the Nordic Countries

Year 2023, Volume: 30 Issue: 3, 611 - 631, 14.09.2023

Serkan Ercoşkun , Birol Kovancılar

https://doi.org/10.18657/yonveek.628802

Abstract

In this study, the representatives of approach being named as Nordic model in the carbon tax practices, consisting of Sweeden, Denmark, Norway, Finland, Iceland, have been researched and assessed with regard to their carbon tax designs’ content, factors directing their carbon tax designs and appplication results. In the Nordic model, in which being realized switching to economic structure with lower carbon intensity is determined as primary policy target and being adopted a gradual strategy in terms of tax rate and exemption based on neutral income approach, it has been seen that revenues from carbon taxes have been significantly used for the purpose of supporting environmental innovations, encouraging clean and renewable energy sources and making reductions in other taxes. As a consequence, in this study, it has been determined that carbon tax practises in the Nordic countries are successful samples in terms of achieving both economic and environmental effectiveness at the same time, which reflects double dividend view.
Key Words: Carbon Tax, Nordic Countries, Low Carbon Intensity Economy
JEL Classification: H23, Q54, Q58

Keywords

Carbon Tax, Nordic Countries, Low Carbon Intensity Economy

Nordik Ülkelerinde Karbon Vergisi Uygulamalarının Değerlendirilmesi

Abstract

Bu çalışmada, karbon vergisi uygulamalarında Nordik modeli olarak da adlandırılan yaklaşımın temsilcileri: İsveç, Danimarka, Norveç, Finlandiya ve İzlanda’nın karbon vergisi tasarımlarının içeriği, karbon vergisi tasarımlarına yön veren etkenler ile uygulama sonuçları incelenmiş ve değerlendirilmiştir. Nötr gelir yaklaşımı temelinde, vergi oranları ve muafiyetler açısından aşamalı bir stratejinin benimsendiği ve birincil politika hedefi olarak daha düşük karbon yoğunluğuna sahip bir ekonomik yapıya geçişin sağlanmasının belirlendiği Nordik modelinde, karbon vergisinden elde edilen gelirlerin önemli ölçüde çevresel inovasyonların desteklenmesi, yenilenebilir ve temiz enerji kaynaklarının teşvik edilmesi ve diğer vergilerde indirim yapılması için kullanıldığı görülmektedir. Sonuç olarak, çalışmada, Nordik ülke örneklerindeki karbon vergisi uygulamalarında çifte kâr görüşünü yansıtan ekonomik ve çevresel etkinliğin aynı anda başarıldığı tespit edilmiştir.
Anahtar Kelimeler: Karbon Vergisi, Nordik Ülkeleri, Düşük Karbon Yoğunluklu Ekonomi
JEL Sınıflandırması: H23, Q54, Q58

Keywords

Karbon Vergisi, Nordik Ülkeleri, Düşük Karbon Yoğunluklu Ekonomi

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