Avrupa Birliği Çevre Politikasının Vergi Politikası Üzerine Etkileri: Plastik Vergileri

Öz

Çevre vergileri AB’nin çevre politikasının önemli bir enstrümanıdır. Ayrıca, AB Yeşil Mutabakatının hedeflerine ulaşmak için hem caydırıcı hem de finansman kaynağı olarak kullanılmaktadır. Çevre vergileri, Mutabakat kapsamında hedeflenen çevreye duyarlı sürdürülebilir kalkınma, ekonomik büyüme ve çevresel sürdürülebilirlik arasında bir denge kurmayı ve Mutabakat eylemlerinin finansmanına katkı sağlamayı amaçlamaktadır. 2021 yılından itibaren AB Bütçesi öz kaynakları arasına giren öz kaynak plastik katkısı uygulamaya sokulmuştur. Öz kaynak plastik katkısı, yürürlüğe girdiği tarihten buyana yeterli bir kaynak sağlamadığı ve etkin bir şekilde uygulanmadığı konusunda eleştiriler almaktadır. Diğer yandan, kurucu antlaşmalara göre AB üyesi devletler İç Pazarın işleyişini aksatmayacak ve rekabeti engellemeyecek şekilde kendi vergi sistemlerini tasarlamakta özgürdür. Bu nedenle, bazı üye devletler bireysel plastik vergileri uygulama yoluna giderken bazılarında ise henüz tartışma aşamasındadır. Birlik çapında uygulanacak bir plastik vergisinin tartışmaları devam ederken aday ülke olarak Türkiye de bu alanda bireysel adımlarını atmaya başlamış olsa da henüz gerçekçi bir plastik vergilemesi vizyonu ortaya koyamamıştır.

Anahtar Kelimeler

• Çevre Vergileri
• Plastik Vergisi
• AB Yeşil Mutabakatı
• Yeşil Vergileme
• AB Bütçesi

The Effects Of European Union Environmental Policy On Tax Policy: Plastic Taxes

Abstract

Environmental taxes represent a pivotal instrument within the framework of the EU's environmental policy. These measures are employed not only as a means of deterrence but also as a mechanism for securing financial resources, thereby enabling the realization of the objectives outlined in the EU Green Deal. The objective of environmental taxes is to achieve a balance between environmentally conscious sustainable development, economic growth, and environmental sustainability targeted under the Deal, and to contribute to the financing of Deal actions. The own resources plastic contribution, which was incorporated into the EU Budget's own resources starting in 2021, has been implemented. The own resources plastic contribution has been the subject of criticism due to its failure to provide adequate resources and its ineffective implementation since the entry into force of the Plastic Pollution Treaty. Conversely, the founding treaties of the European Union (EU) grant member states the prerogative to formulate their own tax systems, provided that these do not impede the operational integrity of the Internal Market or stifle competitive dynamics. Consequently, while certain member states have chosen to implement individual plastic taxes, others remain in the discussion phase. As deliberations persist regarding the implementation of a plastic tax on a Union-wide scale, Turkey, in its capacity as a candidate country, has initiated a series of individual measures within this domain. However, the formulation of a pragmatic strategy for plastic taxation remains absent

Keywords

• Environmental Taxes
• Plastic Tax
• EU Green Deal
• Green Taxation
• EU Budget

Kaynakça

1. Avcı, Orçun ve Dirican, Hüseyin, “Seçilmiş OECD Ülkeleri Bağlamında Plastik Poşet Vergisi Üzerine Bir Değerlendirme”, Mali Çözüm Dergisi, Mayıs-Haziran 2021, 31(165), (2021): 121-144.
2. Çevre, Şehircilik ve İklim Değişikliği Bakanlığı (csb.gov.tr), “Plastik Poşetlerin Ücretlendirilmesine İlişkin Usul ve Esaslar”, (2025) Erişim tarihi Mart 15, 2025, https://cygm.csb.gov.tr/genelgeler-i-442
3. Cornelia, Piciu Gabriela ve Lenuţa, Trică Carmen, “Emerging Markets Queries in Finance and Business Trends in the Evolution of Environmental Taxes”, Procedia Economics and Finance, 3 (2012), (2012):716-721.
4. Deutsche Recycling, “Plastic Tax: What is the situation in the EU member states?”, (2024), Erişim tarihi: Kasım 7, 2024, https://deutsche-recycling.com/blog/plastic-tax-what-is-the-situation-in-the-eu-member-states/.
5. Doğan, Metin, “Environmental Tax Reform and the European Green Deal: Empirical Evidence from Panel Data Analysis”, International Journal of Public Finance, Vol. 8 (2), (2023), E-ISSN: 2548-0499, DOI: 10.30927/ijpf.1351286.
6. Ertekin, Şaban ve Dam, Mehmet, “Türkiye’de Çevre Vergilerinin Çevresel Etkileri Üzerine Bir Değerlendirme”, Journal of Yasar University, Special Issue on 3rd International EUREFE Congress, (2020): 66-87.
7. European (EU) Commission Taxation and Customs Union (DG TAXUD), “Carbon Border Adjustment Mechanism”, (2025), Erişim tarihi: Ocak 10, 2025, https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en.
8. European Union (EU) Commission, Directive (EU) 2024/1799 of the European Parliament and of the Council of 13 June 2024 on common rules promoting the repair of goods and amending Regulation (EU) 2017/2394 and Directives (EU) 2019/771 and (EU) 2020/1828.

9. European Union (EU) Regulation, Regulaiıon (EU) 2024/1735 of the European Parliament and of the Council of 13 June 2024 on establishing a framework of measures for strengthening Europe’s net-zero technology manufacturing ecosystem and amending Regulation (EU) 2018/1724.
10. European Union (EU) Commission, “Nature restoration law: Council gives final green light”, (2024), Erişim tarihi: Ocak 10, 2025, Press release, https://www.consilium.europa.eu/en/press/press-releases/2024/06/17/nature-restoration-law-council-gives-final-green-light/
11. European Union (EU) Commission, “Packaging waste”, (2024), Erişim tarihi: Ocak 10, 2025, https://environment.ec.europa.eu/topics/waste-and-recycling/packaging-waste_en.
12. European Union (EU) Commission, “EU Emissions Trading System (EU ETS)”, (2024), Erişim tarihi: Ocak 10, 2025, https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets_en.
13. European Union (EU) Commission, “Degraded ecosystems to be restored across Europe as Nature Restoration Law enters into force”, (2024), Press release, https://environment.ec.europa.eu/news/nature-restoration-law-enters-force-2024-08-15_en
14. European Union (EU) Commission, (COM/2023/62 final), Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, A Green Deal Industrial Plan for the Net-Zero Age
15. European Union (EU) Commission, European Green Deal Delivering on Our Targets, (Luxembourg: Publications Office of the European Union, 2021), ISBN 978-92-76-39513-3
16. European Union (EU) Commission, (COM(2021) 550 final), Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, Empty ‘Fit for 55’: delivering the EU’s 2030 Climate Target on the way to climate neutrality
17. European Union (EU) Commission, Financing the green transition: The European Green Deal Investment Plan and Just Transition Mechanism, (2020), Press release, https://ec.europa.eu/commission/presscorner/detail/en/ip_20_17
18. European Union (EU) Commission, (COM(2020) 102 final), Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Commitee of the Regions, A New Industrial Strategy for Europe
19. European Union (EU) Commission, the European Green Deal sets out how to make Europe the first climate-neutral continent by 2050, boosting the economy, improving people’s health and quality of life, caring for nature, and leaving no one behind, (2019), Press release, https://ec.europa.eu/commission/presscorner/detail/en/ip_19_6691
20. European Union (EU) Commission, (COM(2019) 640 final), Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, The European Green Deal.
21. European Union (EU) Directive 2024/825, Directive (EU) 2024/825 of the European Parliament and of the Council of 28 February 2024 amending Directives 2005/29/EC and 2011/83/EU as regards empowering consumers for the green transition through better protection against unfair practices and through better information
22. European Union (EU) Directive 2019/904 of The European Parliament and of The Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment, Official Journal of the European Union, L 155/1
23. Eurostat, “Environmental taxes – A statistical guide 2024 edition”, Luxembourg: Publications Office of the European Union, (2024), ISBN 978-92-68-09126-5.
24. EY Global, “Poland’s implementation of the Single-Use-Plastics Directive getting closer”, (2023), Erişim tarihi: Ocak 13, 2025, https://www.ey.com/en_gl/technical/tax-alerts/poland-s-implementation-of-the-single-use-plastics-directive-get#:~:text=In%20accordance%20with%20the%20Extended,product%20placed%20on%20the%20market.
25. Fetting, Constanze, “The European Green Deal”, ESDN Report, December 2020, ESDN Office, Vienna
26. FreshPlaza, “Portugal’s 2024 state budget includes provision for a tax on ultralight plastic bags”, (2025), Erişim tarihi: Ocak 13, 2025, https://www.freshplaza.com/europe/article/9622253/portugal-s-2024-state-budget-includes-provision-for-a-tax-on-ultralight-plastic-bags/.
27. Gálvez, Reyna Araceli Tirado, “Environmental Taxation and Sustainable Development in Digital Pollution in México”, Science Frontiers, 5(2), (2024) 88-95.
28. Heine, Dirk, Norregaard, John ve Parry, Ian W.H., “Environmental Tax Reform: Principles from Theory and Practice to Date”, IMF Working Paper, Fiscal Affairs Department, WP/12/180, (2012).
29. Kaya İnceiplik, Gülçin ve Şimşek, Onur,” Role of green taxes on economic growth goals of sustainable development directly and through environmental performance: A system GMM approach”, Journal of Economy Culture and Society, 69, (2024):56–65. https://doi.org/10.26650/JECS2022-1227500
30. KPMG, “Plastic taxes -A European perspective”, Meijburg &Co, (2022), https://www.meijburg.nl/sites/default/files/2022-12/plastic-taxes_eng_20221222_0.pdf
31. Legislation. gov. uk, The Plastic Packaging Tax (General) Regulations 2022, Erişim tarihi: Ocak 11, 2025, https://www.legislation.gov.uk/uksi/2022/117/contents,
32. Lynch, Emily Sang, “Environmental Taxation in Spain: Policy and Practice”. Honors Theses an Capstones. 791, (2024), https://scholars.unh.edu/honors/791
33. Peszko, Grzegorz, “Plastic taxes: a guide to new legislation in Europe”, International Tax Review (ITR), (2023), Erişim tarihi: Kasım 7, 2024, https://www.internationaltaxreview.com/article/2ba9a65l5p74ycisjwagw/plastic-taxes-a-guide-to-new-legislation-in-europe.
34. Politico, “EU members dodging full plastic tax, Court of Auditors says”, (2024), Erişim tarihi; Eylül 01, 2025, https://www.politico.eu/article/eu-dodging-plastic-tax-court-auditors/.
35. Powell, David, “The Price is right or is it? The case for taxing plastic”, Rethink Plastic, (2018), Erişim tarihi: Kasım 7, 2024, “https://zerowasteeurope.eu/wp-content/uploads/2018/09/PlasticsTax_FINAL.pdf.
36. PWC (2022), “Are Europe’s businesses ready for the EU Green Deal?”, EU Green Deal Survey Report, www.pwc.com/eu-green-deal-survey
37. Regulation (EU) 2021/1119 Of The European Parliament And Of The Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’), Official Journal of the European Union, L 243/1
38. Regulation (EU) 2024/1781 of the European Parliament and of the Council of 13 June 2024 establishing a framework for the setting of ecodesign requirements for sustainable products, amending Directive (EU) 2020/1828 and Regulation (EU) 2023/1542 and repealing Directive 2009/125/EC
39. Rödl &Partner, “EU Plastic Tax as tax measure of the EU Green Deal – A new (indirect) tax or levy?”, (2023), Erişim tarihi: Kasım 7, 2024, https://www.roedl.com/insights/plastic-tax/,.
40. Şahin, Muhammet, “Sürdürülebilir Çevre Dinamikleri İçin Yeni Bir Enstrüman: Plastik Poşet Vergisi”, Vergi Raporu, 246, (2020):107-121.
41. Steiner, Dorothee, “Plastics tax” in Germany- the Single-Use Plastic Fund Act”, BDO Germany, (2024), Erişim Tarihi: Ocak 13, 2025, https://www.bdo.de/en-gb/insights/publishments/tax-legal/plastics-tax-in-germany-the-single-use-plastic-fund-act,
42. Şentürk, Suat Hayri, ESER, Levent Yahya ve POLAT, Sedat, “Evsel Katı Atıkların Vergilendirilmesi: Türkiye’de Çevre Temizlik Vergisine Fayda İlkesi Çerçevesinde Eleştirel Bir Bakış”, Maliye Dergisi, Sayı 169, Temmuz-Aralık 2015.
43. Taxually, “Understanding Spanish Plastic Tax and EPR Rules”, (2024), Erişim tarihi: Ocak 13, 2025, https://www.taxually.com/blog/understanding-spanish-plastic-tax-and-epr-rules#:~:text=What%20is%20the%20scope%20of,or%20compostable%20under%20specific%20standards.
44. TBA Global, “Important Update: Germany Introduces EPR for Single-Use Plastics in 2025”, (2025), Erişim tarihi: Ekim 16, 2025, https://tbaglobal.com/germany-epr-sup/#:~:text=Starting%20January%201%2C%202025%2C%20Germany,Packaging%2C%20Batteries%2C%20and%20WEEE.
45. T&E, “Making EU Single market work for the Green Deal How to harmonise EU regulations to accelerate decarbonisation”, BRIEFING - June 2024
46. Ubay, Birol, “Avrupa Birliğinde Karar Alma Süreçlerinin Ortak Vergi Politikasına Etkileri”, Editör Yasin ERTÜRK, İktisadi ve Mali Sorunlar Üzerine İncelemeler, Adalet Yayınevi, 2021.
47. WTS Global, “Plastic Taxation in Europe 2024”, (2024), Erişim Tarihi: Kasım 7, 2024, https://wts.com/global/publishing-article/20240508-plastic-taxation-europe-update-2024~publishing-article,.
48. Zein, Alena, “Latvia’s New Plastic Tax: A Push Towards Sustainability”, Lorax Epi, (2024), Erişim tarihi: Ocak 13, 2025, https://www.loraxcompliance.com/blog/env/2024/11/13/Latvias_New_Plastic_Tax_A_Push_Towards_Sustainability.html#:~:text=%E2%80%8BLatvia%20has%20amended%20its,be%20subject%20to%20this%20tax.