Atık Depolama Vergisinin Yeşil Ekonomi Açısından Önemi: AB Deneyimi ve Türkiye İçin Politika Tasarımı

Yıl 2025, Cilt: 27 Sayı: 3, 807 - 836, 18.12.2025

Selin Ertürk Atabey

https://doi.org/10.26745/ahbvuibfd.1792443

https://izlik.org/JA92JD69MT

Öz

Atık depolama vergisi, çevre politikalarında kullanılan önemli bir mali araç olup düzenli depolamaya gönderilen her ton atık için ödeme öngörerek depolama sahalarının kullanımını azaltmayı hedeflemektedir. İlk kez 1996 yılında İngiltere’de uygulanmaya başlayan bu vergi, zamanla birçok Avrupa ülkesinde benimsenmiş ve atık azaltımı, geri dönüşümün teşviki ile daha sürdürülebilir bertaraf yöntemlerinin geliştirilmesinde etkili olmuştur. Verginin amacı yalnızca düzenli depolamayı caydırmak değil; aynı zamanda kaynak verimliliğini artırmak, sera gazı emisyonlarını düşürmek ve çevresel programlara mali kaynak yaratmaktır. Yeşil ekonomi bağlamında atık depolama vergisi, döngüsel ekonomi ilkelerini destekleyen, doğal kaynakların korunmasına katkı sağlayan ve çevre dostu istihdam fırsatları yaratan bir politika aracı olarak öne çıkmaktadır. Çalışmada, İngiltere başta olmak üzere çeşitli ülkelerde bu verginin kamu politikası aracı olarak uygulanmasına ilişkin örnekler incelenmektedir. Türkiye’de ise doğrudan bir atık depolama vergisi bulunmamakla birlikte, belediyeler tarafından alınan maliyet esaslı hizmet bedelleri, 2020’den itibaren yürürlükte olan Geri Kazanım Katılım Payı (GEKAP) ve biyobozunur atıklara yönelik düzenlemeler benzer amaçlara hizmet etmektedir. Bu yönüyle atık depolama vergisi, çevresel sürdürülebilirliği güçlendiren ve kamu politikalarının yeşil ekonomi hedefleriyle uyumunu sağlayan etkili bir mali araçtır. Ayrıca çalışmada, AB deneyimlerinden hareketle Türkiye için uygulanabilir bir politika tasarımı önerilmektedir.

Anahtar Kelimeler

Atık Depolama Vergisi , Çevre Vergileri , Yeşil Ekonomi , Döngüsel Ekonomi , Kamu Politikası , Türkiye.

The Importance of the Landfill Tax in Terms of Green Economy: EU Experience and Policy Design for Türkiye

https://izlik.org/JA92JD69MT

Öz

The landfill tax is an important fiscal instrument used in environmental policy, designed to reduce the use of landfill sites by charging a fee for every ton of waste disposed. First introduced in the United Kingdom in 1996, the tax has since been adopted in many European countries, where it has proven effective in reducing waste, encouraging recycling, and promoting more sustainable disposal methods. Its purpose is not only to discourage landfilling but also to enhance resource efficiency, reduce greenhouse gas emissions, and generate financial resources for environmental programs. In the context of the green economy, the landfill tax emerges as a policy tool that supports circular economy principles, contributes to the conservation of natural resources, and creates environmentally friendly employment opportunities. This study examines examples of the landfill tax as a public policy instrument, with a particular focus on the United Kingdom and other European countries. While Türkiye does not have a direct landfill tax, cost-based service fees levied by municipalities, the Recovery Contribution Fee (GEKAP) introduced in 2020, and regulations on biodegradable waste serve similar purposes. In this respect, the landfill tax can be regarded as a powerful fiscal instrument that strengthens environmental sustainability and aligns public policies with green economy objectives. Furthermore, the study proposes a policy design for Türkiye inspired by the experiences of the European Union.

Anahtar Kelimeler

Landfill Tax , Environmental Taxes , Green Economy , Circular Economy , Public Policy , Türkiye.

Kaynakça

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