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Emission Trading System And Its Importance In Carbon Pricing

Yıl 2021, Cilt: 10 Sayı: 1, 47 - 72, 31.03.2021

Öz

Carbon pricing which is an important instrument in reducing the green house gases emmissions and rely on the polluter pays principle, is generally divided into two types: carbon taxes and emission trading system (ETS). While carbon taxes provide a better taxation opportunity than ETS, ETS is a market where carbon allowances are traded. With ETS, aiming to reduce greenhouse gas emissions of pollutants that bear the cost of carbon emissions. And also, tax revenues are earned over the allowances traded in the market. However, ETS is not a perfect system and can cause many problems, including tax evasion. Businesses can gain unfair profit by reflecting the costs they do not bear to consumers. However, as of 2020, the number of countries or states implementing the ETS system worldwide has reached significant figures. Turkey also has been studying carefully this system forseveral years. Countries that decide to implement the ETS should examine good ETS examples and design the system in accordance with their objectives.

Kaynakça

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  • Referans2 Brohé, A., Eyre, N. ve Howarth, N. (2012), Carbon Markets: An International Business Guide, Earthscan, London.
  • Referans3 Buckley, N.J., Muller, R.A. ve Mestelman,S. (2004), Cap-and-Trade versus Baseline-and-Credit Emission Trading Plans: Experimental Evidence Under Variable Output Capacity, McMaster Experimental Economics Laboratory Publications 2004-06, McMaster University.
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  • Referans6 C2ES (Center for Climate and Energy Solutions) (2020), California Cap and Trade, https://www.c2es.org/content/california-cap-and-trade/#:~:text=The%20program%20is%20central%20to,carbon%2Dfree%20electricity%20by%202045 (Erişim Tarihi: 05.08.2020)
  • Referans7 CLPC (Corbon Pricing Leadership Coalition) (2016), What Are the Options for Using Carbon Pricing Revenues?, http://pubdocs.worldbank.org/en/668851474296920877/CPLC-Use-of-Revenues-Executive-Brief-09-2016.pdf (Erişim Tarihi: 05.08.2020)
  • Referans8 Cooneyleesmorgan (2020), Review of Proposed Settıngs for the NZ Emissions Trading Scheme. will It Create a Functıonıng ETS?, https://www.cooneyleesmorgan.co.nz/NZ-emissions_trading_scheme (Erişim Tarihi: 04.08.2020)
  • Referans9 Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
  • Referans10 Çevre ve Şehircilik Bakanlığı (2020), Kyoto Protokolü, https://iklim.csb.gov.tr/kyoto-protokolu-i-4363 (Erişim Tarihi: 14.08.2020)
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  • Referans12 Ecofys (2016), Türkiye’de Sera Gazı Emisyon Ticareti Sisteminin Kurulmasına Yönelik Yol Haritası, Çevre ve Şehircilik Bakanlığı, Ecofys proje no: CLINL16087.
  • Referans13 EDF (Environmental Defence Found) (2015), New Zealand: An Emissions Trading Case Study: https://www.edf.org/sites/default/files/new-zealand-case-study-may2015.pdf (Erişim Tarihi: 04.08.2020)
  • Referans14 Environmental Defense Fund (EDF) 2019, How Cap and Trade Works, https://www.edf.org/climate/how-cap-and-trade-works (Erişim Tarihi: 30.05.2020)
  • Referans15 Ekins, P. ve Barker, T. (2001), Carbon Taxes and Carbon Emissions Trading, Journal of Economic Surveys, 15(3), 325-376
  • Referans16 Emissions-EUETS.Com (2020), Legal nature of emission allowances, https://www.emissions-euets.com/carbon-market-glossary/968-legal-nature-of-emission-allowances (Erişim Tarihi: 01.08.2020)
  • Referans17 Enerji ve Tabii Kaynaklar Bakanlığı (2020), Emisyon Ticareti, http://www.yegm.gov.tr/iklim_deg/emisyon_ticareti.aspx (Erişim Tarihi: 12.08.2020)
  • Referans18 EPA (United States Environmental Protection Agency) (2020a), Summary of the Clean Air Act, https://www.epa.gov/laws-regulations/summary-clean-air-act (Erişim Tarihi: 30.05.2020)
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  • Referans20 European Commission, (2010), Taxation Papers Innovative Financing at a global Level, working paper No:23, Luxembourg: Office for Official Publications of the European Communities
  • Referans21 European Commission (2017), Report from the Commission to the European Parliament and the Councıl- Report on the Functioning of the European Carbon Market, Brussels, 23.11.2017 COM(2017) 693 final.
  • Referans22 European Commission (2018), Carbon Market Report: Surplus of EU ETS allowances continues to shrink, https://ec.europa.eu/clima/news/carbon-market-report-surplus-eu-ets-allowances-continues-shrink_en Erişim Tarihi: 01.08.2020)
  • Referans23 European Commission (2020), Climate Action, https://ec.europa.eu/clima/policies/ets/auctioning_en (Erişim Tarihi: 01.08.2020)
  • Referans24 Europol (2009), Carbon Credit Fraud Causes More Than 5 Billion Euros Damage For European Taxpayer, https://www.europol.europa.eu/newsroom/news/carbon-credit-fraud-causes-more-5-billion-euros-damage-for-european-taxpayer (Erişim Tarihi: 08.08.2020)
  • Referans25 Hayrullahoğlu, B. (2012), “Çevresel Sorunlarla Mücadelede Karbon Vergisi”, Ekonomi Bilimleri Dergisi, Cilt 4, No 2, 2012 ISSN: 1309-8020 (Online), 1-11.
  • Referans26 Heynman, E. (2019), Carbon tax Better than the status quo, but not the optimal solution, Deutsche Bank Research Management.
  • Referans27 Hibbard, P.J., Tierney, S.F., Darling, P.G. ve Cullinan, S. (2018), The Economic Impacts of the Regional Greenhouse Gas Initiative on Nine Northeast And Mid-Atlantic States, Analysis Group, Review of RGGI’s Third Three-Year Compliance Period (2015-2017)
  • Referans28 ICMM (International Council of Minings & Metals) (2013), Report of Options in recycling revenues generated through carbon pricing How 16 governments invest their carbon revenues, ICMM, London.
  • Referans29 Ieta (2015), World’s carbon markets case studies highlight different models of emissions trading, https://www.ieta.org/page-18192/3906888 (Erişim Tarihi: 27.07.2020)
  • Referans30 International Carbon Action Partnership (ICAP) 2015, 7 Arguments for Emissions Trading, https://pmrturkiye.csb.gov.tr/wp-content/uploads/2016/06/ICAP_ETS_Brief_2_Seven_Arguments_for_Emissions.pdf, (Erişim Tarihi: 27.07.2020)
  • Referans31 International Carbon Action Partnership (ICAP) (2019a), New Zealand proposes to price agricultural emissions from 2025, https://icapcarbonaction.com/en/news-archive/658-new-zealand-proposes-to-price-agricultural-emissions-from-2025 (Erişim Tarihi: 02.08.2020)
  • Referans32 International Carbon Action Partnership (ICAP) (2019b), The Use of Auction Revenue from Emissions Trading Systems Delivering environmental, economic, and social benefits, https://icapcarbonaction.com/en/?option=com_attach&task=download&id=646, (Erişim Tarihi: 06.08.2020)
  • Referans33 International Carbon Action Partnership (ICAP) (2020a), Canada - Québec Cap-and-Trade System, https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=73 (Erişim Tarihi: 02.08.2020)
  • Referans34 International Carbon Action Partnership (ICAP) (2020b) New Zealand Emissions Trading Scheme,https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=48 (Erişim Tarihi: 02.08.2020)
  • Referans35 International Carbon Action Partnership (ICAP) (2020c), USA-California Cap-and-Trade Program, https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=45 (Erişim Tarihi: 05.08.2020)
  • Referans36 Liang, C., Liu, S. ve Pan, X. (2018), Legal Nature Of The Emıssıon Allowance In Chına's Natıonal Carbon Tradıng Scheme, Masters project submitted inpartial fulfillment of the requirements for the Master of Environmental Management degree in the Nicholas School of the Environment of Duke University.
  • Referans37 James, D. (1997). Environmental incentives: Australian experience with economic instruments for environmental management, Australian Government, Department of Environment and Heritage: Environmental Economics Research Paper, No. 5.
  • Referans38 Maximiser (2016), Smart Cash for the Climate: Maximising Auctioning Revenues from the EU Emissions Trading System Full report-An analysis of current reporting by Member States and options for improvement.
  • Referans39 Metcalf, G.E. (2019),On the Economics of a Carbon Tax for the United States, Brookings Papers on Economic Activity Meeting,March 7-8, 2019 Brookings Institution Washington, DC.
  • Referans40 Ministry for the Environment (2020), About the New Zealand Emissions Trading Scheme, Erişim adresi: https://www.mfe.govt.nz/climate-change/new-zealand-emissions-trading-scheme/about-nz-ets (Erişim Tarihi: 02.08.2020)
  • Referans41 MOTU (2016), Lessons Learned from the New Zealand Emissions Trading Scheme, https://motu.nz/our-work/environment-and-resources/emission-mitigation/emissions-trading/lessons-learned-from-the-new-zealand-emissions-trading-scheme/ (Erişim Tarihi: 02.08.2020)
  • Referans42 MOTU (2019), Outfitting The NZ ETS In Post-Paris Style: “Top Ten” List For 2019, https://motu.nz/assets/Documents/our-work/environment-and-agriculture/climate-change-mitigation/shaping-new-zealands-low-emission-future/Outfitting-the-NZ-ETS-in-Post-Paris-Style.pdf (Erişim Tarihi: 04.08.2020)
  • Referans43 OECD (2020), Emission trading systems, https://www.oecd.org/environment/tools-evaluation/emissiontradingsystems.htm (Erişim Tarihi: 27.07.2020)
  • Referans44 Quebeck (2020), A Brief Look at The Québec Cap-And-Trade-System For Emission Allowances, http://www.environnement.gouv.qc.ca/changements/carbone/documents-spede/in-brief.pdf (Erişim Tarihi: 02.08.2020)
  • Referans45 PMR (2019), Using Carbon Revenues, Technical Note 16, International Bank for Reconstruction and Development / The World Bank, Washington DC.
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  • Referans47 Redd-Monitor (2016), Jail sentences for 11 in France’s carbon scam of the century, Erişim adresi: https://redd-monitor.org/2016/07/08/jail-sentences-for-11-in-frances-carbon-scam-of-the-century/ (Erişim Tarihi: 07.08.2020)
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  • Referans49 Revenu Quebec (2020), Basic Rules For Applying the GST/HST and QST, Erişim adresi: https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/ (Erişim Tarihi: 02.08.2020)
  • Referans50 Reuters (2011), UPDATE 2-EU halts carbon market as permits feared stolen, Erişim adresi: https://www.reuters.com/article/carbon-czech/update-2-eu-halts-carbon-market-as-permits-feared-stolen-idUSLDE70I0Y020110119 (Erişim Tarihi: 09.08.2020)
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  • Referans52 RGGI (Regional Greenhouse Gas Initiative) (2019), The Investment of RGGI Proceeds in 2017, ss:1-46, Erişim adresi: https://www.rggi.org/sites/default/files/Uploads/Proceeds/RGGI_Proceeds_Report_2017.pdf (Erişim Tarihi: 06.08.2020)
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Karbon Fiyatlandırmasında Emisyon Ticaret Sistemi ve Önemi

Yıl 2021, Cilt: 10 Sayı: 1, 47 - 72, 31.03.2021

Öz

Sera gazı salımını azaltmada önemli bir uygulama olan ve kirleten öder prensibine dayanan karbon fiyatlandırması, karbon vergileri ve emisyon ticaret sistemi (ETS) olmak üzere ikiye ayrılır. Karbon vergileri, ETS’ye göre daha iyi bir vergileme olanağı sağlarken, ETS karbon tahsisatının alım-satımının yapıldığı bir piyasadır. ETS ile karbon salım maliyetinin yüklendiği kirleticilerin sera gazı salımlarını azaltmaları amaçlanır. Ayrıca, alım satımı yapılan tahsisatlar üzerinden vergi geliri de elde edilmektedir. ETS kusursuz değildir ve vergi kaçakçılığı dâhil birçok soruna neden olabilmektedir. İşletmeler yüklenmedikleri maliyetleri tüketicilere yansıtarak haksız kazanç elde edebilir. Buna rağmen, 2020 yılı itibariyle dünya çapında ETS sistemini uygulayan ülke ya da eyalet sayısı önemli rakamlara ulaşmıştır. Türkiye’de bu sistemi birkaç yıldır inceleme altına almıştır. ETS’yi uygulamaya karar verecek ülkelerin, iyi ETS örneklerini incelemeleri ve sistemi amaçlarına uygun şekilde dizayn etmeleri gereklidir.

Kaynakça

  • Referans1 Bloomberg (2010), EU CO2 Permits Stolen From Romania’s Holcim Account, https://www.bloomberg.com/news/articles/2010-12-01/romania-s-holcim-says-eu-carbon-permits-stolen-from-its-account (Erişim Tarihi: 08.08.2020)
  • Referans2 Brohé, A., Eyre, N. ve Howarth, N. (2012), Carbon Markets: An International Business Guide, Earthscan, London.
  • Referans3 Buckley, N.J., Muller, R.A. ve Mestelman,S. (2004), Cap-and-Trade versus Baseline-and-Credit Emission Trading Plans: Experimental Evidence Under Variable Output Capacity, McMaster Experimental Economics Laboratory Publications 2004-06, McMaster University.
  • Referans4 Carbon Market Watch (2016), A Guide to European Climate Policy Vol. 1 – EU’s Emissions Trading System, 1-11.
  • Referans5 Carbon Tax Center (CTC) (2020), Where Carbon Is Taxed, https://www.carbontax.org/where-carbon-is-taxed/ (Erişim Tarihi: 27.07.2020)
  • Referans6 C2ES (Center for Climate and Energy Solutions) (2020), California Cap and Trade, https://www.c2es.org/content/california-cap-and-trade/#:~:text=The%20program%20is%20central%20to,carbon%2Dfree%20electricity%20by%202045 (Erişim Tarihi: 05.08.2020)
  • Referans7 CLPC (Corbon Pricing Leadership Coalition) (2016), What Are the Options for Using Carbon Pricing Revenues?, http://pubdocs.worldbank.org/en/668851474296920877/CPLC-Use-of-Revenues-Executive-Brief-09-2016.pdf (Erişim Tarihi: 05.08.2020)
  • Referans8 Cooneyleesmorgan (2020), Review of Proposed Settıngs for the NZ Emissions Trading Scheme. will It Create a Functıonıng ETS?, https://www.cooneyleesmorgan.co.nz/NZ-emissions_trading_scheme (Erişim Tarihi: 04.08.2020)
  • Referans9 Council Directive (EU) 2018/1695 of 6 November 2018 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud
  • Referans10 Çevre ve Şehircilik Bakanlığı (2020), Kyoto Protokolü, https://iklim.csb.gov.tr/kyoto-protokolu-i-4363 (Erişim Tarihi: 14.08.2020)
  • Referans11 Dışişleri Bakanlığı (2020), Kyoto Protokolü: http://www.mfa.gov.tr/kyoto-protokolu.tr.mfa (Erişim Tarihi: 10.08.2020)
  • Referans12 Ecofys (2016), Türkiye’de Sera Gazı Emisyon Ticareti Sisteminin Kurulmasına Yönelik Yol Haritası, Çevre ve Şehircilik Bakanlığı, Ecofys proje no: CLINL16087.
  • Referans13 EDF (Environmental Defence Found) (2015), New Zealand: An Emissions Trading Case Study: https://www.edf.org/sites/default/files/new-zealand-case-study-may2015.pdf (Erişim Tarihi: 04.08.2020)
  • Referans14 Environmental Defense Fund (EDF) 2019, How Cap and Trade Works, https://www.edf.org/climate/how-cap-and-trade-works (Erişim Tarihi: 30.05.2020)
  • Referans15 Ekins, P. ve Barker, T. (2001), Carbon Taxes and Carbon Emissions Trading, Journal of Economic Surveys, 15(3), 325-376
  • Referans16 Emissions-EUETS.Com (2020), Legal nature of emission allowances, https://www.emissions-euets.com/carbon-market-glossary/968-legal-nature-of-emission-allowances (Erişim Tarihi: 01.08.2020)
  • Referans17 Enerji ve Tabii Kaynaklar Bakanlığı (2020), Emisyon Ticareti, http://www.yegm.gov.tr/iklim_deg/emisyon_ticareti.aspx (Erişim Tarihi: 12.08.2020)
  • Referans18 EPA (United States Environmental Protection Agency) (2020a), Summary of the Clean Air Act, https://www.epa.gov/laws-regulations/summary-clean-air-act (Erişim Tarihi: 30.05.2020)
  • Referans19 EPA (United States Environmental Protection Agency) (2020b), What Is Emissions Trading?, https://www.epa.gov/emissions-trading-resources/what-emissions-trading (Erişim Tarihi: 30.05.2020)
  • Referans20 European Commission, (2010), Taxation Papers Innovative Financing at a global Level, working paper No:23, Luxembourg: Office for Official Publications of the European Communities
  • Referans21 European Commission (2017), Report from the Commission to the European Parliament and the Councıl- Report on the Functioning of the European Carbon Market, Brussels, 23.11.2017 COM(2017) 693 final.
  • Referans22 European Commission (2018), Carbon Market Report: Surplus of EU ETS allowances continues to shrink, https://ec.europa.eu/clima/news/carbon-market-report-surplus-eu-ets-allowances-continues-shrink_en Erişim Tarihi: 01.08.2020)
  • Referans23 European Commission (2020), Climate Action, https://ec.europa.eu/clima/policies/ets/auctioning_en (Erişim Tarihi: 01.08.2020)
  • Referans24 Europol (2009), Carbon Credit Fraud Causes More Than 5 Billion Euros Damage For European Taxpayer, https://www.europol.europa.eu/newsroom/news/carbon-credit-fraud-causes-more-5-billion-euros-damage-for-european-taxpayer (Erişim Tarihi: 08.08.2020)
  • Referans25 Hayrullahoğlu, B. (2012), “Çevresel Sorunlarla Mücadelede Karbon Vergisi”, Ekonomi Bilimleri Dergisi, Cilt 4, No 2, 2012 ISSN: 1309-8020 (Online), 1-11.
  • Referans26 Heynman, E. (2019), Carbon tax Better than the status quo, but not the optimal solution, Deutsche Bank Research Management.
  • Referans27 Hibbard, P.J., Tierney, S.F., Darling, P.G. ve Cullinan, S. (2018), The Economic Impacts of the Regional Greenhouse Gas Initiative on Nine Northeast And Mid-Atlantic States, Analysis Group, Review of RGGI’s Third Three-Year Compliance Period (2015-2017)
  • Referans28 ICMM (International Council of Minings & Metals) (2013), Report of Options in recycling revenues generated through carbon pricing How 16 governments invest their carbon revenues, ICMM, London.
  • Referans29 Ieta (2015), World’s carbon markets case studies highlight different models of emissions trading, https://www.ieta.org/page-18192/3906888 (Erişim Tarihi: 27.07.2020)
  • Referans30 International Carbon Action Partnership (ICAP) 2015, 7 Arguments for Emissions Trading, https://pmrturkiye.csb.gov.tr/wp-content/uploads/2016/06/ICAP_ETS_Brief_2_Seven_Arguments_for_Emissions.pdf, (Erişim Tarihi: 27.07.2020)
  • Referans31 International Carbon Action Partnership (ICAP) (2019a), New Zealand proposes to price agricultural emissions from 2025, https://icapcarbonaction.com/en/news-archive/658-new-zealand-proposes-to-price-agricultural-emissions-from-2025 (Erişim Tarihi: 02.08.2020)
  • Referans32 International Carbon Action Partnership (ICAP) (2019b), The Use of Auction Revenue from Emissions Trading Systems Delivering environmental, economic, and social benefits, https://icapcarbonaction.com/en/?option=com_attach&task=download&id=646, (Erişim Tarihi: 06.08.2020)
  • Referans33 International Carbon Action Partnership (ICAP) (2020a), Canada - Québec Cap-and-Trade System, https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=73 (Erişim Tarihi: 02.08.2020)
  • Referans34 International Carbon Action Partnership (ICAP) (2020b) New Zealand Emissions Trading Scheme,https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=48 (Erişim Tarihi: 02.08.2020)
  • Referans35 International Carbon Action Partnership (ICAP) (2020c), USA-California Cap-and-Trade Program, https://icapcarbonaction.com/en/?option=com_etsmap&task=export&format=pdf&layout=list&systems%5B%5D=45 (Erişim Tarihi: 05.08.2020)
  • Referans36 Liang, C., Liu, S. ve Pan, X. (2018), Legal Nature Of The Emıssıon Allowance In Chına's Natıonal Carbon Tradıng Scheme, Masters project submitted inpartial fulfillment of the requirements for the Master of Environmental Management degree in the Nicholas School of the Environment of Duke University.
  • Referans37 James, D. (1997). Environmental incentives: Australian experience with economic instruments for environmental management, Australian Government, Department of Environment and Heritage: Environmental Economics Research Paper, No. 5.
  • Referans38 Maximiser (2016), Smart Cash for the Climate: Maximising Auctioning Revenues from the EU Emissions Trading System Full report-An analysis of current reporting by Member States and options for improvement.
  • Referans39 Metcalf, G.E. (2019),On the Economics of a Carbon Tax for the United States, Brookings Papers on Economic Activity Meeting,March 7-8, 2019 Brookings Institution Washington, DC.
  • Referans40 Ministry for the Environment (2020), About the New Zealand Emissions Trading Scheme, Erişim adresi: https://www.mfe.govt.nz/climate-change/new-zealand-emissions-trading-scheme/about-nz-ets (Erişim Tarihi: 02.08.2020)
  • Referans41 MOTU (2016), Lessons Learned from the New Zealand Emissions Trading Scheme, https://motu.nz/our-work/environment-and-resources/emission-mitigation/emissions-trading/lessons-learned-from-the-new-zealand-emissions-trading-scheme/ (Erişim Tarihi: 02.08.2020)
  • Referans42 MOTU (2019), Outfitting The NZ ETS In Post-Paris Style: “Top Ten” List For 2019, https://motu.nz/assets/Documents/our-work/environment-and-agriculture/climate-change-mitigation/shaping-new-zealands-low-emission-future/Outfitting-the-NZ-ETS-in-Post-Paris-Style.pdf (Erişim Tarihi: 04.08.2020)
  • Referans43 OECD (2020), Emission trading systems, https://www.oecd.org/environment/tools-evaluation/emissiontradingsystems.htm (Erişim Tarihi: 27.07.2020)
  • Referans44 Quebeck (2020), A Brief Look at The Québec Cap-And-Trade-System For Emission Allowances, http://www.environnement.gouv.qc.ca/changements/carbone/documents-spede/in-brief.pdf (Erişim Tarihi: 02.08.2020)
  • Referans45 PMR (2019), Using Carbon Revenues, Technical Note 16, International Bank for Reconstruction and Development / The World Bank, Washington DC.
  • Referans46 Raux, C. (2010), Tradable Permits in the Transport Sector, John Libbey Eurotext. ISBN: 978-2-7420-0794-3.
  • Referans47 Redd-Monitor (2016), Jail sentences for 11 in France’s carbon scam of the century, Erişim adresi: https://redd-monitor.org/2016/07/08/jail-sentences-for-11-in-frances-carbon-scam-of-the-century/ (Erişim Tarihi: 07.08.2020)
  • Referans48 Reichle, D.E. (2020), Carbon, climate change, and public policy, 2020 Elsevier Inc, https://doi.org/10.1016/C2019-0-01382-9, ss:253-287.
  • Referans49 Revenu Quebec (2020), Basic Rules For Applying the GST/HST and QST, Erişim adresi: https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/ (Erişim Tarihi: 02.08.2020)
  • Referans50 Reuters (2011), UPDATE 2-EU halts carbon market as permits feared stolen, Erişim adresi: https://www.reuters.com/article/carbon-czech/update-2-eu-halts-carbon-market-as-permits-feared-stolen-idUSLDE70I0Y020110119 (Erişim Tarihi: 09.08.2020)
  • Referans51 Reyes, O. ve Gilbertson, T. (2009), Carbon trading: how it works and why it fails, Lawrence and Wishart, DOI: https://doi.org/10.3898/136266210792307050
  • Referans52 RGGI (Regional Greenhouse Gas Initiative) (2019), The Investment of RGGI Proceeds in 2017, ss:1-46, Erişim adresi: https://www.rggi.org/sites/default/files/Uploads/Proceeds/RGGI_Proceeds_Report_2017.pdf (Erişim Tarihi: 06.08.2020)
  • Referans53 Santikarn, M, Kardish, C, Ackva, J. ve Haug, J. (2019), The Use Of Auctıon Revenue From Emıssıons Tradıng Systems-Delivering environmental, economic, and social benefits, ICAP Secretariat, July 2019. Berlin, Germany.
  • Referans54 Schmalensee, R. ve Stavins, R. (2019), Learning from Thirty Years Cap & Trade. Resourcesmag, No. 201, https://www.resourcesmag.org/archives/learning-thirty-years-cap-trade/ (Erişim Tarihi:03.08.2020)
  • Referans55 Tax Information Bulletin (2008), Climate Change Response (Emissions Trading Amendment Act 2008), Erişim adresi: https://www.taxtechnical.ird.govt.nz/-/media/project/ir/tt/pdfs/tib/volume-20---2008/tib-vol20-no9.pdf?la=en (Erişim Tarihi: 03.08.2020)
  • Referans56 The World Bank, (2020a), Carbon Pricing Dashboard, What is Carbon Pricing, Erişim Adresi: https://carbonpricingdashboard.worldbank.org/what-carbon-pricing (Erişim Tarihi: 25.07.2020)
  • Referans57 The World Bank (2020b), Pricing Carbon, Erişim adresi: https://www.worldbank.org/en/programs/pricing-carbon, (İnternet erişim: 26.07.2020)
  • Referans58 The New York Times (2019), These Countries Have Prices on Carbon. Are They Working?, Erişim adresi: https://www.nytimes.com/interactive/2019/04/02/climate/pricing-carbon-emissions.html, (İnternet erişim: 25.07.2020)
  • Referans59 Ucsusa Org. (2020), Each Country's Share of CO2 Emissions, Erişim adresi: https://www.ucsusa.org/resources/each-countrys-share-co2-emissions, (İnternet erişim: 12.08.2020)
  • Referans60 Yıldız, S. (2017), “Sürdürülebilir Kalkınma İçin Karbon Vergisi”, Muhasebe ve Vergi Uygulamaları Dergisi, Kasım 2017; 10 (3): 367-384.
  • Referans61 Zimmermannová, J., Hájek, M. ve Rozenský L. (2017), Carbon taxation in the European countries, Resarchgate, Conference Paper • April 2017.
Toplam 61 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Birol Ubay 0000-0001-8855-3897

Yüksel Bilgici 0000-0003-4768-0587

Yayımlanma Tarihi 31 Mart 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 10 Sayı: 1

Kaynak Göster

APA Ubay, B., & Bilgici, Y. (2021). Karbon Fiyatlandırmasında Emisyon Ticaret Sistemi ve Önemi. Kırklareli Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 10(1), 47-72.