AVRUPA BİRLİĞİ’NDE İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE HAVACILIK VERGİLERİ

Öz

İklim değişikliği, içinde bulunduğumuz yüzyılın en önemli küresel zorluğunu bize göstermektedir. Paris Anlaşması ile küresel ısınmanın 2 derecenin olabildiğince altına düşürülmesi hedeflenmiş olsa da havacılık sektörü, küresel sera gazı emisyonlarının yaklaşık %2,5’ine denk gelmektedir. Şu an için örneğin demiryolu taşımacılığı havacılık sektörüne oranla daha fazla vergilendirilmektedir. Ancak iklim değişikliği ile mücadele hedeflerine ulaşmak için havacılık dâhil olmak üzere her sektör, “kirleten öder ilkesi” temel alınarak emisyonların azaltılmasına katkıda bulunmalıdır. Karbon fiyatlandırması, karbon (CO2) emisyonlarını azaltmanın uygun bir maliyetli yolu olabilirken; havacılık sektöründe uygulanacak bir iklim vergisi ile iklim değişikliği ile mücadelede önemli adımlar atılabilecektir.

Anahtar Kelimeler

• Havacılık
• Karbon (CO) Emisyonu
• Bilet Vergisi
• Katma Değer Vergisi
• Uçak Akaryakıt Vergisi

Aviation Taxes in European Union to Fight Against Climate Change

Abstract

Climate change shows us that is one of the most important global challenges of this century. Although the Paris Agreement aims to limit global warming to well below 2 degrees, the aviation industry accounts for approximately 2.5% of global greenhouse gas emissions. Currently for example, rail transport is taxed more than the aviation sector. However, in order to reach the goals fıghting against climate change, it must be ensured that all sectors, including aviation, contribute to reducing emissions based on the “polluter pays principle”. Carbon pricing can be a cost-effective way to reduce carbon (CO2) emissions; a climate tax to be applied in the aviation sector will be also able to have important steps taken in the fight against climate change.

Keywords

• Aviation
• Carbon (CO2) Emissions
• Ticket (Air Passenger) Tax
• Kerosene Tax
• Value Added Tax

Kaynakça

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