THEORETICAL FOUNDATIONS AND FORMATION PRINCIPLES OF ENVIRONMENTAL TAXATION

Öz

Environmental taxation constitutes a central economic policy instrument designed to internalize the environmental costs generated by production and consumption activities and to advance sustainable development objectives. Its theoretical foundations are grounded in the polluter pays principle, market-based regulatory approaches, and the systematic integration of ecological constraints into fiscal policy frameworks. The formation of environmental tax systems requires differentiation according to the type and intensity of pollution, technological characteristics of production processes, and the establishment of transparent and predictable tax mechanisms. This study examines the conceptual foundations and structural principles underlying environmental taxation and evaluates the criteria that determine the effectiveness of environmental tax design. Particular attention is devoted to the interaction between economic efficiency, environmental protection, and social equity. The analysis demonstrates that environmental taxation functions not merely as a fiscal instrument but as a strategic regulatory mechanism capable of supporting ecological transition, stimulating technological innovation, and reinforcing long-term sustainable economic transformation.

Anahtar Kelimeler

• environmental taxation
• polluter pays principle
• sustainable development
• green fiscal policy
• ecological regulation

Çevresel Vergilendirmenin Teorik Temelleri ve Oluşum İlkeleri

Öz

Çevresel vergilendirme, üretim ve tüketim faaliyetleri sonucunda ortaya çıkan çevresel maliyetlerin içselleştirilmesini ve sürdürülebilir kalkınma hedeflerinin ilerletilmesini amaçlayan merkezi bir ekonomi politikası aracıdır. Çevresel vergilendirmenin teorik temelleri, kirleten öder ilkesine, piyasa temelli düzenleyici yaklaşımlara ve ekolojik kısıtların maliye politikası çerçevelerine sistematik biçimde entegre edilmesine dayanmaktadır. Çevresel vergi sistemlerinin oluşturulması, kirliliğin türü ve yoğunluğuna, üretim süreçlerinin teknolojik özelliklerine göre farklılaştırmayı ve şeffaf ile öngörülebilir vergi mekanizmalarının tesis edilmesini gerektirir. Bu çalışma, çevresel vergilendirmenin kavramsal temellerini ve yapısal ilkelerini incelemekte ve çevresel vergi tasarımının etkinliğini belirleyen ölçütleri değerlendirmektedir. Özellikle ekonomik etkinlik, çevresel koruma ve sosyal adalet arasındaki etkileşime odaklanılmaktadır. Analiz, çevresel vergilendirmenin yalnızca mali bir araç olarak değil, aynı zamanda ekolojik geçişi destekleyebilen, teknolojik yeniliği teşvik edebilen ve uzun vadeli sürdürülebilir ekonomik dönüşümü güçlendirebilen stratejik bir düzenleyici mekanizma olarak işlev gördüğünü ortaya koymaktadır.

Anahtar Kelimeler

• çevresel vergilendirme
• kirleten öder ilkesi
• sürdürülebilir kalkınma
• yeşil maliye politikası
• ekolojik düzenleme

Kaynakça

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