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ÇEVRE VERGİLERİNİN YEREL YÖNETİM DÜZEYİNDE UYGULANMASI: AVRUPA BIRLİĞİ VE TÜRKİYE UYGULAMASI

Yıl 2013, Cilt: 1 Sayı: 99, 55 - 79, 01.04.2013

İsmail Orçun Gündüz Bilge Hakan Agun

Öz

Anahtar Kelimeler

-

Kaynakça

  • Arar, A.A., Yerel Gündem 21. http://www.mfa.gov.tr/yerel-gundem-21.tr.mfa,
  • Besharov, G. ve A. Zweiman. 2005. Inefficient Local Regulation of Local Externalities. Journal of Public Economic Theory. 7(3): 383-403.
  • Boadway, R. 2003. National Taxation, Fiscal Federalism and Global Taxation. WIDER. Discussion Paper No. 2003/87, (December): 1-27.
  • Bird, R.M. 2011. Subnational Taxation in Developing Countries: A Review of the Literature. Journal of International Commerce, Economics and Policy. 2(1): 139-161.
  • Bruce, N. ve G.M. ElliS. 1993. Environmental Taxes and Policies for Developing Countries. World Bank. WPS 1177: 1-74.
  • Buchanan, J. M. and Wm.C. Stubblebine. 1962. Externality. Economica. New Series. 29(116), (November): 371-384.
  • Connelly, J., and G. Smith. 1999. Politics and the Environment from Theory and Practise. London and New York, Routledge.
  • Dalmazzone, S. 2006. Decentralization and the Environment. Universita di Torino. Department of Economics Working Papers, 02/2006: 1-24.
  • Dündar, Y. 1995. Çevre Korumada Yerel Yönetimlerin Önemi. Çevre ve İn- san. 6(19). (Şubat): 17’den aktaran Utkuseven, A. 1997. Bir Yerel Yönetim Finansman Aracı Olarak Çevre Temizlik Vergisi Uygulaması (Manisa Ör- neği). Yayınlanmamış Yüksek Lisans Tezi, Manisa Celal Bayar Üniversitesi.
  • Drexhage, J. ve D. Murphy. 2010. Sustainable Development from Bruntland to Rio 2012. International Institute for Sustainable Development. Background Paper, (September): 1-26.
  • Ekins, P. 1999. European Environmental Taxes and Charges: Recent Experience, Issues and Trends. Ecological Economics, 31 (1). (October), 39-62.
  • EC (European Commission). 2010. Taxation Trends in the European Union (Data for the EU Member States, Iceland and Norway), Luxemburg: Publications Office of the European Union. EC (European Commission). Taxation and Customs Union, http://ec.europa.eu/taxation_customs/tedb/taxSearch.html. EEA (European Environment Agency).1996. Environmental Taxes: Implementation and Environmental Effectiveness. Environmental Issues Series. No. 1. Copenhagen, (August): 1-65.
  • Europa, http://europa.eu/legislation_summaries/glossary/subsidiarity_en.htm,
  • Evans, B. ve K. Theobald. 2003. Policy and Practice Lasala: Evaluating Local Agenda 21. Journal of Environmental Planning and Management. 46 (5). (September): 781-794.
  • Güner, A. 2005. Yerel Bir Gelir Olarak Motorlu Taşıtlar Vergilemesi. Legal Mali Hukuk Dergisi, (Kasım): 2965-2972.
  • Kirmanoğlu, H. 2007. Kamu Ekonomisi Analizi, İstanbul: Beta.
  • Kletzan, D. ve M. Schratzenstaller. 2007a. Environmental Taxation across Federal Levels in Austria-Theory of Fiscal Federalism and Empirical Results, 8th Global Conference on Environmental Taxation. 18-20 October 2007. Munich, Germany: 1-11.
  • Kletzan, D. ve M. Schratzenstaller. 2007b. Umweltseuern in Österreich: Theorie des Föderalismus und empirische Ergebnisse. WIFO. Monatsberichte 2/2007: 145-153.
  • Kunce, M. ve J.F. Shogren. 2005. On Efficiency of Decentralized Environmental Regulation. Journal of Regulatory Economics. 28(2): 129- 140.
  • Loper, J. 1994. Evaluating Existing State and Local Tax Codes from an Environmental Tax Perspective: The Case of Energy-Related Taxes. Pace Environmental Law Review. 12(1), (Fall): 61-76.
  • Markandya, A. 2002. Environmental Implacations of Non-Environmental Policies. Handbook of Environmental Economics. K. Maler and J. R. Vincent eds. Vol. 3. Stocholm, North-Holland: 1352-1401.
  • Morgan, P.G. 2003. Environmental Taxation of Surface Mining in the United Kingdom. http://www.dundee.ac.uk/cepmlp/car/html/car7_article15.pdf, 1-15.
  • Mutlu, A. 2002. Çevre Ekonomisi – Politikalar, Uygulamalar ve Türkiye, İs- tanbul: Marmara Üniversitesi, Maliye Arastırma ve Uygulama Merkezi, Yayın No: 15.
  • Oates, W. E. 2001. A Reconsideration of Environmental Federalism. Resources for the Future. Discussion Paper 01–54. (November): 1-35.
  • Oates, W. E. ve P.R. Portney. 2002. The Political Economy of Environmental Policy, Handbook of Environmental Economics, K. Maler and J. R. Vincent eds. Vol. 3. Stocholm, North-Holland: 325-354. Panayotou, T. 1994. Economic Instruments Development. Environmental Managementand Economics Series. 16: 1-73.
  • Peltzman, S. ve T.N.Tideman. 1972. Local versus National Pollution Control: Note. American Economic Review. 62: 959-963’den aktaran Valles, J. ve Administration.Urban Public Economics Review. 16: 60-92. Fiscal Devolution and Green Tax
  • Sandmo, A. 2003. Environmental Taxation and Revenue for Development, WIDER. Discussion Paper. 2003/86, (December): 1-25.
  • Selman, P. 1998. Local Agenda 21: Substance or Spin?. Journal of Environmental Planning and Management, 41(5): 533-553.
  • UN (United Nations). Agenda 21. 1992. United Nations Conference on Environment&Development. Rio de Janerio. Brazil, (3-14 June).
  • Valles-Gimenez, J., A. Zarate-Marco, and C.Trueba-Cortes. 2010. Green Taxes in a Federal Context: An Empirical Model for Industrial Waste in Spain. The Review of Regional Studies. 40(1): 27-51.
  • Valles, J. ve A. Zarate. 2012. Fiscal Devolution and Green Tax Administration.Urban Public Economics Review. 16: 60-92.
  • Walker, J., Implementing Agenda 21 ICLEI Acts in Response to UNCED. http://www.un- ngls.org/orf/documents/publications.en/agenda21/04.htm, Erişim Tarihi: 17.04.2013
  • Wallart, N. 1999. The Political Economy of Environmental Taxes: New Horizons in Environmental Economics, general eds: Oates W. E., and H.Folmer. Cheltenham, UK: Edward Elgar.
  • Sayılı Belediye Gelirleri Kanunu (29.05.1981 tarih ve 17354 sayılı Resmi Gazete).
  • Seri No’lu Belediye Gelirleri Kanunu Genel Tebliği (31.12.2012 tarih ve 28514 (4.mükerrer) sayılı Resmi Gazete).

ÇEVRE VERGİLERİNİN YEREL YÖNETİM DÜZEYİNDE UYGULANMASI: AVRUPA BİRLİĞİ VE TÜRKİYE UYGULAMASI

Yıl 2013, Cilt: 1 Sayı: 99, 55 - 79, 01.04.2013

İsmail Orçun Gündüz Bilge Hakan Agun

Öz

Çevre politikaları genellikle çeşitli yönetim kademeleri arasında belli bir sistem çerçevesinde oluşturulmaktadır. Bu sistem içinde yer alan yerel yönetim birimlerinin görev ve sorumluluk alanı içinde çevrenin korunmasıyla ilgili uygun rollere sahip olması gerekir. Bu bağlamda en önemli çevre politikası araçlarından biri olarak çevre vergilerinin yönetim birimleri arasında uygun bir şekilde dağıtılması önem kazanmaktadır. Bu çalışmada çevre vergilerinin yerel yönetim düzeyinde uygulanmasını belirleyen çerçeve ile Avrupa Birliği ve Türkiye’deki uygulamanın karşılaştırılması amaçlanmıştır

Anahtar Kelimeler

Çevre Vergileri Yerel Yönetimler Avrupa Birliği Türkiye

Kaynakça

  • Arar, A.A., Yerel Gündem 21. http://www.mfa.gov.tr/yerel-gundem-21.tr.mfa,
  • Besharov, G. ve A. Zweiman. 2005. Inefficient Local Regulation of Local Externalities. Journal of Public Economic Theory. 7(3): 383-403.
  • Boadway, R. 2003. National Taxation, Fiscal Federalism and Global Taxation. WIDER. Discussion Paper No. 2003/87, (December): 1-27.
  • Bird, R.M. 2011. Subnational Taxation in Developing Countries: A Review of the Literature. Journal of International Commerce, Economics and Policy. 2(1): 139-161.
  • Bruce, N. ve G.M. ElliS. 1993. Environmental Taxes and Policies for Developing Countries. World Bank. WPS 1177: 1-74.
  • Buchanan, J. M. and Wm.C. Stubblebine. 1962. Externality. Economica. New Series. 29(116), (November): 371-384.
  • Connelly, J., and G. Smith. 1999. Politics and the Environment from Theory and Practise. London and New York, Routledge.
  • Dalmazzone, S. 2006. Decentralization and the Environment. Universita di Torino. Department of Economics Working Papers, 02/2006: 1-24.
  • Dündar, Y. 1995. Çevre Korumada Yerel Yönetimlerin Önemi. Çevre ve İn- san. 6(19). (Şubat): 17’den aktaran Utkuseven, A. 1997. Bir Yerel Yönetim Finansman Aracı Olarak Çevre Temizlik Vergisi Uygulaması (Manisa Ör- neği). Yayınlanmamış Yüksek Lisans Tezi, Manisa Celal Bayar Üniversitesi.
  • Drexhage, J. ve D. Murphy. 2010. Sustainable Development from Bruntland to Rio 2012. International Institute for Sustainable Development. Background Paper, (September): 1-26.
  • Ekins, P. 1999. European Environmental Taxes and Charges: Recent Experience, Issues and Trends. Ecological Economics, 31 (1). (October), 39-62.
  • EC (European Commission). 2010. Taxation Trends in the European Union (Data for the EU Member States, Iceland and Norway), Luxemburg: Publications Office of the European Union. EC (European Commission). Taxation and Customs Union, http://ec.europa.eu/taxation_customs/tedb/taxSearch.html. EEA (European Environment Agency).1996. Environmental Taxes: Implementation and Environmental Effectiveness. Environmental Issues Series. No. 1. Copenhagen, (August): 1-65.
  • Europa, http://europa.eu/legislation_summaries/glossary/subsidiarity_en.htm,
  • Evans, B. ve K. Theobald. 2003. Policy and Practice Lasala: Evaluating Local Agenda 21. Journal of Environmental Planning and Management. 46 (5). (September): 781-794.
  • Güner, A. 2005. Yerel Bir Gelir Olarak Motorlu Taşıtlar Vergilemesi. Legal Mali Hukuk Dergisi, (Kasım): 2965-2972.
  • Kirmanoğlu, H. 2007. Kamu Ekonomisi Analizi, İstanbul: Beta.
  • Kletzan, D. ve M. Schratzenstaller. 2007a. Environmental Taxation across Federal Levels in Austria-Theory of Fiscal Federalism and Empirical Results, 8th Global Conference on Environmental Taxation. 18-20 October 2007. Munich, Germany: 1-11.
  • Kletzan, D. ve M. Schratzenstaller. 2007b. Umweltseuern in Österreich: Theorie des Föderalismus und empirische Ergebnisse. WIFO. Monatsberichte 2/2007: 145-153.
  • Kunce, M. ve J.F. Shogren. 2005. On Efficiency of Decentralized Environmental Regulation. Journal of Regulatory Economics. 28(2): 129- 140.
  • Loper, J. 1994. Evaluating Existing State and Local Tax Codes from an Environmental Tax Perspective: The Case of Energy-Related Taxes. Pace Environmental Law Review. 12(1), (Fall): 61-76.
  • Markandya, A. 2002. Environmental Implacations of Non-Environmental Policies. Handbook of Environmental Economics. K. Maler and J. R. Vincent eds. Vol. 3. Stocholm, North-Holland: 1352-1401.
  • Morgan, P.G. 2003. Environmental Taxation of Surface Mining in the United Kingdom. http://www.dundee.ac.uk/cepmlp/car/html/car7_article15.pdf, 1-15.
  • Mutlu, A. 2002. Çevre Ekonomisi – Politikalar, Uygulamalar ve Türkiye, İs- tanbul: Marmara Üniversitesi, Maliye Arastırma ve Uygulama Merkezi, Yayın No: 15.
  • Oates, W. E. 2001. A Reconsideration of Environmental Federalism. Resources for the Future. Discussion Paper 01–54. (November): 1-35.
  • Oates, W. E. ve P.R. Portney. 2002. The Political Economy of Environmental Policy, Handbook of Environmental Economics, K. Maler and J. R. Vincent eds. Vol. 3. Stocholm, North-Holland: 325-354. Panayotou, T. 1994. Economic Instruments Development. Environmental Managementand Economics Series. 16: 1-73.
  • Peltzman, S. ve T.N.Tideman. 1972. Local versus National Pollution Control: Note. American Economic Review. 62: 959-963’den aktaran Valles, J. ve Administration.Urban Public Economics Review. 16: 60-92. Fiscal Devolution and Green Tax
  • Sandmo, A. 2003. Environmental Taxation and Revenue for Development, WIDER. Discussion Paper. 2003/86, (December): 1-25.
  • Selman, P. 1998. Local Agenda 21: Substance or Spin?. Journal of Environmental Planning and Management, 41(5): 533-553.
  • UN (United Nations). Agenda 21. 1992. United Nations Conference on Environment&Development. Rio de Janerio. Brazil, (3-14 June).
  • Valles-Gimenez, J., A. Zarate-Marco, and C.Trueba-Cortes. 2010. Green Taxes in a Federal Context: An Empirical Model for Industrial Waste in Spain. The Review of Regional Studies. 40(1): 27-51.
  • Valles, J. ve A. Zarate. 2012. Fiscal Devolution and Green Tax Administration.Urban Public Economics Review. 16: 60-92.
  • Walker, J., Implementing Agenda 21 ICLEI Acts in Response to UNCED. http://www.un- ngls.org/orf/documents/publications.en/agenda21/04.htm, Erişim Tarihi: 17.04.2013
  • Wallart, N. 1999. The Political Economy of Environmental Taxes: New Horizons in Environmental Economics, general eds: Oates W. E., and H.Folmer. Cheltenham, UK: Edward Elgar.
  • Sayılı Belediye Gelirleri Kanunu (29.05.1981 tarih ve 17354 sayılı Resmi Gazete).
  • Seri No’lu Belediye Gelirleri Kanunu Genel Tebliği (31.12.2012 tarih ve 28514 (4.mükerrer) sayılı Resmi Gazete).
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

İsmail Orçun Gündüz Bu kişi benim

Bilge Hakan Agun Bu kişi benim

Yayımlanma Tarihi 1 Nisan 2013
Gönderilme Tarihi 19 Aralık 2015
Yayımlandığı Sayı Yıl 2013 Cilt: 1 Sayı: 99

Kaynak Göster

APA Gündüz, İ. O., & Agun, B. H. (2013). ÇEVRE VERGİLERİNİN YEREL YÖNETİM DÜZEYİNDE UYGULANMASI: AVRUPA BİRLİĞİ VE TÜRKİYE UYGULAMASI. Maliye Ve Finans Yazıları, 1(99), 55-79.

Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.