ENVIRONMENTAL TAXES FROM THE 1970S TO PRESENT IN THE CONTEXT OF FİSCAL AND EXTRA FISCAL AIMS

Yıl 2010, Cilt: 12 Sayı: 1, 77 - 108, 01.06.2010

Sibel Bilgin İşıl Fulya Orkunoğlu

Öz

To take necessary action on like factors which are day by day growing with the
climate change which caused by global warming, air pollution, noise pollution
(noise), the ozone layer damaging gas emissions, various wastes, chemicals,
transportation and energy source emissions of harmful to the environment, the need
of eco taxes regulatory effects is intensified.
Environmental taxes are utilized financial instruments on the environmental
protection and ensuring sustainability of environment. However, in the literature of
environmental taxes is not the only benefit to protect the environment, but they also
provide other benefits. A second benefit of the environmental taxes, its gaining
revenues, to compensate for the decline in the other taxes. According to the OECD
and Eurostat classification of environmental taxes; it can be analyzed in four
groups. These groups, energy taxes, transportation taxes ,pollution taxes and
source taxes.Therefore in practice in many countries, water pollution, noise
pollution to reach locations of various types of environmental taxes are given.
However, it can be said that today’s both developing and developed countries have
continued to increase the tend to bring new environmental taxes .
World in the early 1970s, developed economies have adopted the principle of
polluter pays. OECD countries in 1972, when accepting this policy which was in the
European Community's first Environmental Action Programme in 1973, the Treaty
of Rome in 1985, were interviewed. Environmental taxes principles established in
EU countries and the carbon tax was adopted in 1991 by the European Commission.
the principle of limiting CO2 emissions in the 2000s was adopted in the Rio
Convention in 1992 by EU member countries. Hence environmental taxes which are
the examples of Pigouvian taxes, have been integrated into the tax system of many
countries via green tax reform in OECD countries throughout the early 1990s. In
1994, the United Nations Framework Convention on Climate Change came into
effect. the Kyoto protocol, signed in 1997 and its came into effect in 2005. With the
Kyoto protocol practices of environmental taxes have become widespread around
the world. Members of the European Union carbon dioxide emissions and its
additional payments related to the agreement process, initiated in 2005. Today,
around 375 environment-related taxes in OECD countries, and 250 types of fees and
fines such species are suggested. But %90 of them(of these) composed of motor
vehicles taxes and motor vehicle fuel taxes.
In 1990, the carbon tax for the first time enforced in Finland. With EU
accession of this country, electricity tax with the carbon tax instead of carbon tax
was introduced in 1997. Types of environmental taxes in EU countries are much
more than our country’s for the quantity and variety. In EU countries there are a lot
of environmental taxes like nitrogen compounds tax, the water consumption fee tax,
waste water, pesticides limit the use tax, fertilizer taxes and fees, landfill tax,
construction-building tax, recyling containers and drums and many other types of
taxes. In our country there are excise taxes on some energy products and one type of
environmental taxes on buildings, which is called environmental and purification
tax. Its environmental tax liability starts with the using of buildings.
Determination of the tax scale of this taxation changes according to buildings
outside the metropolitan areas municipalities or in the metropolitan areas
municipalities. Compared to other municipalities in the metropolitan areas
municipalities environmental and purrification tax executed for the tax rate more
than 25% rate. Tax buildings comes from five degrees in the tax scale of
environmental and purification which are classified according to the cost of the
building, also the buildings are divided into 7 groups.
İn this taxation residential water consumption based on cubic meters. Per cubic
meter is calculated by multiplying the amount of specified price for the year. These
amounts are increased each year at the rate of revaluation. The other related taxes
on the environment are excise taxes on some energy products in Turkey. They are
listed in A and B category of excise taxes. Some of them are on the aircraft fuel,
unleaded super gasoline, unleaded regular gasoline, leaded regular and super
petrol, natural gas, fuel oiller, lubricating oil, differential oil, base oil, such as jet
fuel and diesel oil and oil products, and benzol, solvents, varnishes, pentane, ether,
thinner. Although in our country there is no tax deduction for hybrid vehicles,
developed countries are applying various tax incentives for hybrid vehicles. In this
study, conceptual description of environmental taxes, environmental tax types,
environmental taxes for the theoretical context, environmental taxes development in
Turkey and in some practices in developed countries, so comparisons about the
environmental taxation in some developed countries and between Turkey are
examined.

Anahtar Kelimeler

Environmental Taxes, Pigouvian Taxes, Double Dividend Hypotesis, Tax Incentives,

FİSKAL VE EKSTRAFÎSKAL AMAÇLAR BAĞLAMINDA 1970’LERDEN GÜNÜMÜZE ÇEVRE VERGİLERİ

Öz

Küresel ısınmanın yarattığı iklim değişimi, hava kirliliği, ses kirliliği(gürültü), ozon tabakasına zarar veren gazların salınımı, çevreye zararlı çeşitli atıklar, kimyasal maddeler, ulaşım ve enerji kaynaklı emisyonlarla mücadele edilmesi gereğinin günden güne artması gibi unsurlar çevre vergilerinin düzenleyici etkilerine duyulan ihtiyacı şiddetlendirmiştir. Bu doğrultuda günümüzde gerek gelişmiş gerek gelişmekte olan ülkelerde yeni çevre vergileri getirilmesi eğiliminin sürdüğü görülmektedir.1970’lerin başında, gelişmiş ekonomiler kirleten öder ilkesini benimsemişlerdir. 1991’de Avrupa Komisyonunda karbon vergisi kabul edilmiştir. 1997 yılında imzalanıp, 2005 yılında yürürlüğe giren Kyoto protokolü sayesinde dünyada çevre vergileri uygulamaları yaygınlaşmıştır. Günümüzde OECD ülkelerinde çevre ile ilgili 375 civarında vergi türü ve 250 tür de harç ve ceza türü bulunduğu ileri sürülmektedir. Ülkemizde ise çevre vergileri olarak sadece çevre ve temizlik vergisi ile çeşitli enerji ürünleri üzerinden alınan özel tüketim vergisi bulunmaktadır.Çalışmada çevre vergilerinin kavramsal açıklamasına, çevre vergilerinin türleri ile teorik bağlamda çevre vergilerine, çevre vergilerinin gelişimi ve yabancı ülkelerdeki ve Türkiye ’deki çevre vergileri uygulamaları ile bu uygulamaların birbiri ile karşılaştırılmasına değinilmektedir.

Anahtar Kelimeler

Çevre Vergileri, Pigoucu Vergileme, Çfte Yarar Hipotezi, Vergi Teşvikleri