Araştırma Makalesi
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State Intervention Against Food Waste Through Fiscal and Legal Regulations: The Cases of France and Italy

Yıl 2025, Cilt: 20 Sayı: 2, 784 - 809, 27.12.2025
https://doi.org/10.48145/gopsbad.1750708

Öz

Food waste has emerged as one of the most pressing environmental, economic, and social issues of our time, generating significant global externalities. This study evaluates the costs of food waste that are inadequately internalised by market mechanisms through the lens of the concept of externalities and highlights the necessity of state intervention. The environmental degradation, economic losses, and social inequalities caused by food waste necessitate effective interventions aligned with the goals of sustainable development. In this context, the study analyses the potential of fiscal instruments such as waste taxes imposed on supermarkets and financial tools that promote food donations, including subsidies and tax reductions. Additionally, national legal regulations and policy practices are examined, with a particular focus on the Garot and Gadda laws adopted in France and Italy, respectively, to illustrate the role of the state. It is observed that these laws are supported not only by economic incentives but also by comprehensive public intervention and legal regulations. Due to the inadequacy of market mechanisms in addressing complex externalities such as food waste, the development of multidimensional and integrated public policies has become imperative. The findings of the study indicate that the coordinated implementation of fiscal policies and legal regulations plays a decisive role in reducing food waste and facilitating the transition to sustainable food systems.

Kaynakça

  • Albizzati, P. F., Tonini, D., Chammard, C. B., & Astrup, T. F. (2019). Valorisation of Surplus Food in the French Retail Sector: Environmental and Economic İmpacts. Waste Management, 90, 141-151. https://doi.org/10.1016/j.wasman.2019.04.034
  • Altun, M. (2022). Reduction of Food Waste in Comparison of Italy and Turkey. Unıversıtà Deglı Studı Dı Padova.
  • Atkins, E., & Bowman, M. (2025). Actions to End Food Waste. Feed Back Global.
  • Bodiguel, L. (2022). French Legal Scheme on Food Waste and Agri-food Chain. Journal of Rural Law, Volume 7/2021, 12-20.
  • Brown, Z. S., & Johnstone, N. (2014). Better the Devil you throw: Experience and Support for Pay-as-you-throw Waste Charges. Environmental Science & Policy, 38, 132-142. https://doi.org/10.1016/j.envsci.2013.11.007
  • Colbert, E., & Schein, A. (2017). Causes of Food Waste in International Supply Chains. Feed Back Global.
  • Coste, M., Feiteira, F., & Condamine, P. (2021). Reducing Food Waste at the Local Level. Zero Waste Europe.
  • Eagan, R. (2024). Externalities, Subsidies, and Taxpayer Cost of Fossil Fuels. Retrieved July 6, 2025, from https://sites.udel.edu/reagan/2024/03/04/externalities-subsidies-and-taxpayer-cost-of-fossil-fuels/
  • European Commission. (2020). A Study on the Economic Valuation of Environmental Externalities from Landfill Disposal and Incineration of Waste. European Commission.
  • European Environment Agency. (2025). Preventing waste in Europe: Progress and challenges, with a focus on food waste (EEA Report No. 02/2025).
  • FAO. (2011). Global food losses and food waste – Extent, causes and prevention. Roma: FAO.
  • FAO. (2013). Food wastage footprint: Impacts on natural resources (summary report). Roma: FAO. Franco, S., & Cicatiello, C. (2021). Levering Waste Taxes to Increase Surplus Food Redistribution at Supermarkets: Gains and Scenarios in Italian Municipalities. Waste Management, 121, 286-295. https://doi.org/10.1016/j.wasman.2020.11.042
  • Gayton, C. (2019). Food Waste Economics. Retrieved July 6, 2025, from The Economics Review website: https://theeconreview.com/2019/01/29/food-waste-economics/
  • Global Food Donation Policy Atlas. (2024). Reducing Food Waste: National Food Waste and Donation Strategies. The Global Food Donation Policy Atlas.
  • Helbling, T. (2010). Back to Basics: What are Externalities? IMF. Retrieved July 6, 2025, from https://www.elibrary.imf.org/view/journals/022/0047/004/article-A016-en.xml
  • Hellegers, P., Davidson, B., Russ, J., & Waalewijn, P. (2022). Irrigation Subsidies and their Externalities. Agricultural Water Management, 260. https://doi.org/10.1016/j.agwat.2021.107284
  • Keegan, E., & Breadsell, J. K. (2021). Food Waste and Social Practices in Australian Households. Sustainability, 13(6). https://doi.org/10.3390/su13063377
  • Kogelmann, B., & Carroll, J. (2024). The Moral Status of Pecuniary Externalities. Journal of Business Ethics, 195(1), 121-132. https://doi.org/10.1007/s10551-024-05696-x
  • Lee, S. (2022). The Benefits and Costs of a Small Food Waste Tax and Implications for Climate Change Mitigation. Chicago Harris School of Public Policy.
  • Light Blue. (2023). Which Countries Have Laws Against Food Waste? https://www.lightblueconsulting.com/post/which-countries-have-laws-against-food-waste-what-restaurants-need-to-know-part-1 Erişim tarihi: 6 Temmuz 2025.
  • Manzoor, S., Fayaz, U., Dar, A. H., Dash, K. K., Shams, R., Bashir, I., … Abdi, G. (2024). Sustainable Development Goals through Reducing Food Loss and Food Waste: A Comprehensive Review. Future Foods, 9. https://doi.org/10.1016/j.fufo.2024.100362
  • Mirzabaev, A., & Braun, J. Von. (2022). True Cost of Food and Land Degradation. Russian Journal of Economics, 8(1), 7-15. https://doi.org/10.32609/j.ruje.8.78376
  • Moggi, S., Bonomi, S., & Ricciardi, F. (2018). Against Food Waste: CSR for the Social and Environmental Impact through a Network-Based Organizational Model. Sustainability, 10(10). https://doi.org/10.3390/su10103515
  • Mourad, M. (t.y.). SB 1383 Spotlight: France’s Edible Food Recovery Law. CalRecycle.
  • Mörsen, T. (2024). Reducing Food Waste in the EU: Current Challenges and Future Targets. Retrieved July 6, 2025, from EWWR website: https://ewwr.eu/reducing-food-waste-in-the-eu-current-challenges-and-future-targets/ Erişim tarihi: 6 Temmuz 2025.
  • OECD. (2025a). A Stocktaking of Food Loss and Waste Policies: France.
  • OECD. (2025b). Beyond Food Loss and Waste Reduction Targets: Translating Reduction Ambitions into Policy Outcomes (214. bs) [OECD Food, Agriculture and Fisheries Papers]. OECD. https://doi.org/10.1787/59cf6c95-en
  • Reddy, S. (2015). Externalities and Public Goods: Theory or Society? Retrieved July 6, 2025, from Institute for New Economic Thinking website: https://www.ineteconomics.org/perspectives/blog/externalities-and-public-goods-theory-or-society
  • Rolker, H., Eisler, M., Cardenas, L., Deeney, M., & Takahashi, T. (2022). Food Waste Interventions in Low-And-Middle-İncome Countries: A Systematic Literature Review. Resources, Conservation and Recycling, 186. https://doi.org/10.1016/j.resconrec.2022.106534
  • Shen, G., Li, Z., Hong, T., Ru, X., Wang, K., Gu, Y., … Guo, Y. (2023). The Status of the Global Food Waste Mitigation Policies: Experience and Inspiration for China. Environment, Development and Sustainability. https://doi.org/10.1007/s10668-023-03132-0
  • Speller, W. (2016). Reducing Food Waste: The Role of Foreign Investors in Promoting Efficiency. Retrieved July 6, 2025, from https://www.iisd.org/articles/insight/reducing-food-waste-role-foreign-investors-promoting-efficiency
  • Szulecka, J., Bradshaw, C., & Principato, L. (2024). Food Waste Governance Architectures in Europe: Actors, Steering Modes, and Harmonization Trends. Global Challenges, 8(11). https://doi.org/10.1002/gch2.202300265
  • UNEP. (2021). UN: 17% of all food available at consumer levels is wasted. https://www.unep.org/news-and-stories/press-release/un-17-all-food-available-consumer-levels-wasted Erişim tarihi: 16 Kasım 2025. Vieira, L. M., Barcellos, M. D. de, Araujo, G. P. de, Eriksson, M., Dora, M., & Matzembacher, D. E. (2021). Food Waste: Challenges and Opportunities in Sustainable Operations. Revista de Administração de Empresas, 61(5). https://doi.org/10.1590/S0034-759020210502
  • Winterbotham, A. (2012). The Solutions to Externali-ties: From Pigou to Coase. The Student Economic Review, 26, 172-180.
  • World Economic Forum. (2025). How Traceability Can Unwrap Our Food Systems to Give Visibility on Loss And Waste. https://www.weforum.org/stories/2025/05/food-systems-waste-loss-traceability/ Erişim tarihi: 6 Temmuz 2025.
  • Zamudio Municipality. (2024). Briefing on the Prevention of Food Waste by Fiscal Instruments. University of Deusto.
  • Zhen, H., Yuan, K., Qiao, Y., Li, J., Waqas, M. A., Tian, G., … Knudsen, M. T. (2023). Eco-Compensation Quantification of Sustainable Food Waste Management Alternatives Based on Economic and Environmental Life Cycle Cost-Benefit Assessment. Journal of Cleaner Production, 382. https://doi.org/10.1016/j.jclepro.2022.135289
  • Ziolo, M., Filipiak, B. Z., Bąk, I., Cheba, K., Tîrca, D. M., & Novo-Corti, I. (2019). Finance, Sustainability and Negative Externalities. An Overview of the European Context. Sustainability, 11(15). https://doi.org/10.3390/su11154249

Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri

Yıl 2025, Cilt: 20 Sayı: 2, 784 - 809, 27.12.2025
https://doi.org/10.48145/gopsbad.1750708

Öz

Gıda israfı, günümüzün en önemli çevresel, ekonomik ve sosyal sorunlarından biri olarak küresel çapta ciddi dışsallıklar oluşturmaktadır. Bu çalışma, gıda israfının piyasa mekanizmaları tarafından yeterince içselleştirilemeyen maliyetlerini, dışsallıklar kavramı temelinde değerlendirmekte ve devlet müdahalesinin gerekliliğini ortaya koymaktadır. Gıda israfının yol açtığı çevresel bozulmalar, ekonomik kayıplar ve toplumsal eşitsizlikler sürdürülebilir kalkınma hedefleri doğrultusunda etkin müdahaleler yapılmasını zorunlu kılmaktadır. Bu bağlamda çalışma, süpermarketlerde uygulanan atık vergileri gibi vergisel yaptırımlar ile gıda bağışlarını teşvik eden sübvansiyon ve vergi indirimleri gibi mali araçların potansiyelini analiz etmektedir. Ayrıca ulusal düzeyde geliştirilen yasal düzenlemeler ve politika uygulamaları incelenerek, özellikle Fransa ve İtalya’da kabul edilen Garot ve Gadda yasaları örnekleri üzerinden devletin rolü detaylandırılmaktadır. Bu yasaların yalnızca ekonomik teşvikler değil, aynı zamanda kapsamlı kamu müdahalesi ve hukuki düzenlemelerle desteklendiği görülmektedir. Gıda israfı gibi karmaşık dışsallıkların önlenmesinde piyasa mekanizmalarının yetersiz kalması nedeniyle devletin çok boyutlu ve entegre politikalar geliştirmesi zorunlu hale gelmektedir. Çalışmanın bulgularında da maliye politikalarının ve hukuki düzenlemelerin eşgüdümlü biçimde uygulanmasının gıda israfını azaltmada ve sürdürülebilir gıda sistemlerine geçişte belirleyici bir rol oynadığı sonucuna ulaşılmıştır.

Kaynakça

  • Albizzati, P. F., Tonini, D., Chammard, C. B., & Astrup, T. F. (2019). Valorisation of Surplus Food in the French Retail Sector: Environmental and Economic İmpacts. Waste Management, 90, 141-151. https://doi.org/10.1016/j.wasman.2019.04.034
  • Altun, M. (2022). Reduction of Food Waste in Comparison of Italy and Turkey. Unıversıtà Deglı Studı Dı Padova.
  • Atkins, E., & Bowman, M. (2025). Actions to End Food Waste. Feed Back Global.
  • Bodiguel, L. (2022). French Legal Scheme on Food Waste and Agri-food Chain. Journal of Rural Law, Volume 7/2021, 12-20.
  • Brown, Z. S., & Johnstone, N. (2014). Better the Devil you throw: Experience and Support for Pay-as-you-throw Waste Charges. Environmental Science & Policy, 38, 132-142. https://doi.org/10.1016/j.envsci.2013.11.007
  • Colbert, E., & Schein, A. (2017). Causes of Food Waste in International Supply Chains. Feed Back Global.
  • Coste, M., Feiteira, F., & Condamine, P. (2021). Reducing Food Waste at the Local Level. Zero Waste Europe.
  • Eagan, R. (2024). Externalities, Subsidies, and Taxpayer Cost of Fossil Fuels. Retrieved July 6, 2025, from https://sites.udel.edu/reagan/2024/03/04/externalities-subsidies-and-taxpayer-cost-of-fossil-fuels/
  • European Commission. (2020). A Study on the Economic Valuation of Environmental Externalities from Landfill Disposal and Incineration of Waste. European Commission.
  • European Environment Agency. (2025). Preventing waste in Europe: Progress and challenges, with a focus on food waste (EEA Report No. 02/2025).
  • FAO. (2011). Global food losses and food waste – Extent, causes and prevention. Roma: FAO.
  • FAO. (2013). Food wastage footprint: Impacts on natural resources (summary report). Roma: FAO. Franco, S., & Cicatiello, C. (2021). Levering Waste Taxes to Increase Surplus Food Redistribution at Supermarkets: Gains and Scenarios in Italian Municipalities. Waste Management, 121, 286-295. https://doi.org/10.1016/j.wasman.2020.11.042
  • Gayton, C. (2019). Food Waste Economics. Retrieved July 6, 2025, from The Economics Review website: https://theeconreview.com/2019/01/29/food-waste-economics/
  • Global Food Donation Policy Atlas. (2024). Reducing Food Waste: National Food Waste and Donation Strategies. The Global Food Donation Policy Atlas.
  • Helbling, T. (2010). Back to Basics: What are Externalities? IMF. Retrieved July 6, 2025, from https://www.elibrary.imf.org/view/journals/022/0047/004/article-A016-en.xml
  • Hellegers, P., Davidson, B., Russ, J., & Waalewijn, P. (2022). Irrigation Subsidies and their Externalities. Agricultural Water Management, 260. https://doi.org/10.1016/j.agwat.2021.107284
  • Keegan, E., & Breadsell, J. K. (2021). Food Waste and Social Practices in Australian Households. Sustainability, 13(6). https://doi.org/10.3390/su13063377
  • Kogelmann, B., & Carroll, J. (2024). The Moral Status of Pecuniary Externalities. Journal of Business Ethics, 195(1), 121-132. https://doi.org/10.1007/s10551-024-05696-x
  • Lee, S. (2022). The Benefits and Costs of a Small Food Waste Tax and Implications for Climate Change Mitigation. Chicago Harris School of Public Policy.
  • Light Blue. (2023). Which Countries Have Laws Against Food Waste? https://www.lightblueconsulting.com/post/which-countries-have-laws-against-food-waste-what-restaurants-need-to-know-part-1 Erişim tarihi: 6 Temmuz 2025.
  • Manzoor, S., Fayaz, U., Dar, A. H., Dash, K. K., Shams, R., Bashir, I., … Abdi, G. (2024). Sustainable Development Goals through Reducing Food Loss and Food Waste: A Comprehensive Review. Future Foods, 9. https://doi.org/10.1016/j.fufo.2024.100362
  • Mirzabaev, A., & Braun, J. Von. (2022). True Cost of Food and Land Degradation. Russian Journal of Economics, 8(1), 7-15. https://doi.org/10.32609/j.ruje.8.78376
  • Moggi, S., Bonomi, S., & Ricciardi, F. (2018). Against Food Waste: CSR for the Social and Environmental Impact through a Network-Based Organizational Model. Sustainability, 10(10). https://doi.org/10.3390/su10103515
  • Mourad, M. (t.y.). SB 1383 Spotlight: France’s Edible Food Recovery Law. CalRecycle.
  • Mörsen, T. (2024). Reducing Food Waste in the EU: Current Challenges and Future Targets. Retrieved July 6, 2025, from EWWR website: https://ewwr.eu/reducing-food-waste-in-the-eu-current-challenges-and-future-targets/ Erişim tarihi: 6 Temmuz 2025.
  • OECD. (2025a). A Stocktaking of Food Loss and Waste Policies: France.
  • OECD. (2025b). Beyond Food Loss and Waste Reduction Targets: Translating Reduction Ambitions into Policy Outcomes (214. bs) [OECD Food, Agriculture and Fisheries Papers]. OECD. https://doi.org/10.1787/59cf6c95-en
  • Reddy, S. (2015). Externalities and Public Goods: Theory or Society? Retrieved July 6, 2025, from Institute for New Economic Thinking website: https://www.ineteconomics.org/perspectives/blog/externalities-and-public-goods-theory-or-society
  • Rolker, H., Eisler, M., Cardenas, L., Deeney, M., & Takahashi, T. (2022). Food Waste Interventions in Low-And-Middle-İncome Countries: A Systematic Literature Review. Resources, Conservation and Recycling, 186. https://doi.org/10.1016/j.resconrec.2022.106534
  • Shen, G., Li, Z., Hong, T., Ru, X., Wang, K., Gu, Y., … Guo, Y. (2023). The Status of the Global Food Waste Mitigation Policies: Experience and Inspiration for China. Environment, Development and Sustainability. https://doi.org/10.1007/s10668-023-03132-0
  • Speller, W. (2016). Reducing Food Waste: The Role of Foreign Investors in Promoting Efficiency. Retrieved July 6, 2025, from https://www.iisd.org/articles/insight/reducing-food-waste-role-foreign-investors-promoting-efficiency
  • Szulecka, J., Bradshaw, C., & Principato, L. (2024). Food Waste Governance Architectures in Europe: Actors, Steering Modes, and Harmonization Trends. Global Challenges, 8(11). https://doi.org/10.1002/gch2.202300265
  • UNEP. (2021). UN: 17% of all food available at consumer levels is wasted. https://www.unep.org/news-and-stories/press-release/un-17-all-food-available-consumer-levels-wasted Erişim tarihi: 16 Kasım 2025. Vieira, L. M., Barcellos, M. D. de, Araujo, G. P. de, Eriksson, M., Dora, M., & Matzembacher, D. E. (2021). Food Waste: Challenges and Opportunities in Sustainable Operations. Revista de Administração de Empresas, 61(5). https://doi.org/10.1590/S0034-759020210502
  • Winterbotham, A. (2012). The Solutions to Externali-ties: From Pigou to Coase. The Student Economic Review, 26, 172-180.
  • World Economic Forum. (2025). How Traceability Can Unwrap Our Food Systems to Give Visibility on Loss And Waste. https://www.weforum.org/stories/2025/05/food-systems-waste-loss-traceability/ Erişim tarihi: 6 Temmuz 2025.
  • Zamudio Municipality. (2024). Briefing on the Prevention of Food Waste by Fiscal Instruments. University of Deusto.
  • Zhen, H., Yuan, K., Qiao, Y., Li, J., Waqas, M. A., Tian, G., … Knudsen, M. T. (2023). Eco-Compensation Quantification of Sustainable Food Waste Management Alternatives Based on Economic and Environmental Life Cycle Cost-Benefit Assessment. Journal of Cleaner Production, 382. https://doi.org/10.1016/j.jclepro.2022.135289
  • Ziolo, M., Filipiak, B. Z., Bąk, I., Cheba, K., Tîrca, D. M., & Novo-Corti, I. (2019). Finance, Sustainability and Negative Externalities. An Overview of the European Context. Sustainability, 11(15). https://doi.org/10.3390/su11154249
Toplam 38 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Kamu Ekonomisi - Vergilendirme ve Gelir
Bölüm Araştırma Makalesi
Yazarlar

Gamze Çimen 0000-0002-5730-9274

Sercan Yavan 0000-0002-9873-5931

Gönderilme Tarihi 25 Temmuz 2025
Kabul Tarihi 16 Aralık 2025
Yayımlanma Tarihi 27 Aralık 2025
Yayımlandığı Sayı Yıl 2025 Cilt: 20 Sayı: 2

Kaynak Göster

APA Çimen, G., & Yavan, S. (2025). Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri. Sosyal Bilimler Araştırmaları Dergisi, 20(2), 784-809. https://doi.org/10.48145/gopsbad.1750708
AMA Çimen G, Yavan S. Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri. SBAD. Aralık 2025;20(2):784-809. doi:10.48145/gopsbad.1750708
Chicago Çimen, Gamze, ve Sercan Yavan. “Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri”. Sosyal Bilimler Araştırmaları Dergisi 20, sy. 2 (Aralık 2025): 784-809. https://doi.org/10.48145/gopsbad.1750708.
EndNote Çimen G, Yavan S (01 Aralık 2025) Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri. Sosyal Bilimler Araştırmaları Dergisi 20 2 784–809.
IEEE G. Çimen ve S. Yavan, “Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri”, SBAD, c. 20, sy. 2, ss. 784–809, 2025, doi: 10.48145/gopsbad.1750708.
ISNAD Çimen, Gamze - Yavan, Sercan. “Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri”. Sosyal Bilimler Araştırmaları Dergisi 20/2 (Aralık2025), 784-809. https://doi.org/10.48145/gopsbad.1750708.
JAMA Çimen G, Yavan S. Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri. SBAD. 2025;20:784–809.
MLA Çimen, Gamze ve Sercan Yavan. “Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri”. Sosyal Bilimler Araştırmaları Dergisi, c. 20, sy. 2, 2025, ss. 784-09, doi:10.48145/gopsbad.1750708.
Vancouver Çimen G, Yavan S. Vergisel ve Hukuki Düzenlemelerle Gıda İsrafına Karşı Devlet Müdahalesi: Fransa ve İtalya Örnekleri. SBAD. 2025;20(2):784-809.


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