AVRUPA BİRLİĞİ'NİN COVID-19 YARDIM PAKETİNDE YER ALAN PLASTİK VERGİSİNİN EKONOMİ-POLİTİĞİ

Yıl 2021, Sayı: 46, 435 - 450, 02.09.2021

Sercan Yavan

https://doi.org/10.30794/pausbed.870056

Öz

Plastik vergisi, Avrupa Parlamentosu tarafından onaylanan Çok Yıllı Mali Çerçeve 2021-2027 kapsamında 1 Ocak 2021'den itibaren geçerli olacak şekilde getirilmiş bir yükümlülüktür. Vergi, COVID-19 salgını sırasında üye ülkeleri desteklemek için kabul edilen Çok Yıllı Mali Çerçeve içerisinde yer alan AB kurtarma paketi kapsamında açıklanmış ve vergiden elde edilen gelir doğrudan AB bütçesine gidecek şekilde düzenlenmiştir. Vergi, geri dönüştürülmemiş plastik ambalaj atığın ağırlığı üzerinden kilogram başına 0,80 Euro olarak hesaplanan ulusal bir katkı olarak tanımlanmaktadır. Avrupa Komisyonu bu vergiyi üye ülkeleri plastik atıklarda geri dönüşüme teşvik etmek için tasarlayıp bütçelerine katkı sunmayı planlamıştır. Fakat Avrupa plastik endüstrisi bu konuda Avrupa Komisyonu kadar iyimser değildir. Avrupa Komisyonu’nun aksine Avrupa plastik endüstrisinin, plastik sektörü üzerinde getirilen daha fazla mali tedbirin AB’deki yeşil politika hedeflerini karşılamak için gerekli olan inovasyonu ve yatırımları azaltacağı yönünde kaygıları bulunmaktadır. Bu çalışmada COVID-19 salgını sonrası kabul edilen AB kurtarma paketinde öz kaynak olarak gösterilen plastik vergisinin ekonomi-politiği incelenmiştir.

Anahtar Kelimeler

Avrupa Birliği, Plastik Vergisi, COVID-19, Çevre Politikaları

ECONOMY-POLITICS OF THE PLASTIC TAX INCLUDED IN THE COVID-19 AID PACKAGE OF THE EUROPEAN UNION

Öz

The plastic packaging tax is an obligation introduced under the Multi-Annual Financial Framework 2021-2027, which was approved by the EU parliament, effective from 1 January 2021. The tax has been announced under the EU bailout package within the Multi-Annual Financial Framework adopted to support member countries during the COVID-19 pandemic, and the tax revenue has been regulated to go directly to the EU budget. The tax is defined as a national contribution calculated at 0.80 EUR per kilogram based on the weight of non-recycled plastic packaging waste. The European Commission has planned to design this tax to encourage member countries to recycle plastic waste and contribute to their budgets. However, the European plastics industry is not as optimistic about this as the European Commission. Unlike the European Commission, the European plastics industry has concerns that more financial measures on the plastics industry will reduce the innovation and investments required to meet the green policy goals in the EU. In this study, the economy-politics of the plastic packaging tax, which is shown as equity in the EU rescue package adopted after the COVID-19 epidemic, was examined.

Anahtar Kelimeler

European Union, Plastic Tax, COVID-19, Environmental Policies

Kaynakça

• Adyel, Tanveer M. 2020. “Accumulation of Plastic Waste during COVID-19”. American Association for the Advancement of Science 369(6509):1314-15.
• Amaro, Silvia. 2020. “The EU’s Biggest Post-Brexit Fight Is about to Get Real”. CNBC. Erişim Tarihi:24 Aralık 2020, https://www.cnbc.com/2020/02/20/eu-budget-the-biggest-post-brexit-fight-is-about-to-get-real.html.
• Amazon. 2020. “amazon.com announces first quarter results”.
• Barnes, Peter. 2020. “Brexit: What happens now? - BBC News”. Erişim Tarihi: 24 Aralık 2020, https://www.bbc.com/news/uk-politics-46393399.
• Barrafrem, Kinga, Daniel Västfjäll, ve Gustav Tinghög. 2020. “Financial Well-Being, COVID-19, and the Financial Better-than-Average-Effect”. Journal of Behavioral and Experimental Finance 28:1-5.
• Baumgarten, Stefan. 2020. “EU Agrees Tax on Plastic Packaging Waste”. ICIS Explore. Erişim Tarihi: 23 Aralık 2020, https://www.icis.com/explore/resources/news/2020/07/21/10532318/eu-agrees-tax-on-plastic-packaging-waste.
• Bevins, Vincent. 2020. “Europe May Emerge From the Pandemic As a Stronger Union”. Intelligencer. Erişim Tarihi: 23 Aralık 2020, https://nymag.com/intelligencer/2020/09/europe-may-emerge-stronger-covid-pandemic.html.
• Boffey, Daniel, ve Lisa O’Carroll. 2020. “UK and EU agree Brexit trade deal”. The Guardian, Aralık 24.
• Castellarin, Emanuel. 2020. “The European Union’s Financial Contribution to the Response to the Covid-19 Crisis: An Overview of Existing Mechanisms, Proposals Under Discussion and Open Issues”. European Papers - A Journal on Law and Integration 2020 5:1-24. doi: 10.15166/2499-8249/393.
• Council of the European Union. 2020. “Multiannual Financial Framework for 2021-2027 Adopted”. Erişim Tarihi: 23 Aralık 2020, https://www.consilium.europa.eu/en/press/press-releases/2020/12/17/multiannual-financial-framework-for-2021-2027-adopted/.
• Delasnerie, Alix. 2020. “The Union’s Revenue”. Fact Sheets on the European Union, 6.
• Dennison, James, Eldad Davidov, ve Daniel Seddig. 2020. “Explaining Voting in the UK’s 2016 EU Referendum: Values, Attitudes to Immigration, European Identity and Political Trust”. Social Science Research 92:102476.
• European Commision. 2018. “A European Strategy for Plastics in a Circular Economy”. European Commision. t.y. “2021-2027 Long-Term EU Budget & Next Generation EU”. European Commission. Erişim Tarihi: 25 Aralık 2020 https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/eu-budget-2021-2027_en.
• European Commission. 2011. “Plastic Waste in the Environment”.
• European Commission. 2018. “Questions & Answers: A European strategy for plastics”. European Commission. Erişim Tarihi: 23 Aralık 2020, https://ec.europa.eu/commission/presscorner/detail/fi/MEMO_18_6.
• European Commission. 2019. “Sustainable Development Goals”. International Cooperation and Development - European Commission. Erişim Tarihi: 27 Aralık 2020 https://ec.europa.eu/international-partnerships/sustainable-development-goals_en.
• European Council. 2020a. “Remarks by President Charles Michel after the Special European Council, 17-21 July 2020”. Erişim Tarihi: 23 Aralık 2020, https://www.consilium.europa.eu/en/press/press-releases/2020/07/21/remarks-by-president-charles-michel-after-the-special-european-council-17-21-july-2020/.
• European Council. 2020b. Special meeting of the European Council (17, 18, 19, 20 and 21 July 2020). European Council.
• European Environment Agency. 2019. Preventing Plastic Waste in Europe. Publication. 02/2019. Denmark: European Environment Agency.
• European Parliament. 2018. “Plastic in the Ocean: The Facts, Effects and New EU Rules”. News European Parliament. Erişim Tarihi: 24 Aralık 2020, https://www.europarl.europa.eu/news/en/headlines/society/20181005STO15110/plastic-in-the-ocean-the-facts-effects-and-new-eu-rules.
• European Parliament. 2020a. “EU Budget 2021 Approved: Supporting the Recovery”. Erişim Tarihi: 25 Aralık 2020, https://www.europarl.europa.eu/news/en/press-room/20201211IPR93640/eu-budget-2021-approved-supporting-the-recovery.
• European Parliament. 2020b. “Why Is Parliament Calling for New EU Revenue-Raising Powers?” Erişim Tarihi: 23 Aralık 2020, https://www.europarl.europa.eu/news/en/headlines/economy/20200918STO87405/why-is-parliament-calling-for-new-eu-revenue-raising-powers.
• European Plastics Converters. 2020. “EU Plastic Tax: A Danger for EU Single Market & Recovery”. RECYCLING Magazine. Erişim Tarihi: 23 Aralık 2020, https://www.recycling-magazine.com/2020/07/27/eu-plastic-tax-a-danger-for-eu-single-market-recovery/.
• Frater, James, ve Michelle Toh. 2020. “EU recovery plan: Leaders strike ‘historic’ deal to rebuild economy”. https://edition.cnn.com. Erişim Tarihi: 23 Aralık 2020, (https://edition.cnn.com/2020/07/21/economy/eu-stimulus-coronavirus/index.html).
• Global VAT Compliance. 2020. “EU: Review of the Proposal for Plastic Tax, Environmental-Related Measures”. Global VAT Compliance. Erişim Tarihi: 23 Aralık 2020, https://www.globalvatcompliance.com/review-of-the-proposal-for-plastic-tax-environmental-related-measures/.
• Government of the Netherlands. 2018. “Brexit: Where Do We Stand? - Brexit - Government.Nl”. Erişim Tarihi: 24 Aralık 2020, https://www.government.nl/topics/brexit/brexit-where-do-we-stand.
• Haas, Jörg, ve Eulalia Rubio. 2017. “Brexit and the EU Budget: Threat or Opportunity?” Notre Europe Jacques Delors Institute 18.
• Hsu, Wan-Ting, Teresa Domenech, ve Will McDowall. 2020. “How Circular Are Plastics in the EU?: MFA of Plastics in the EU and Pathways to Circularity”. Cleaner Environmental Systems.
• IMF. 2020. “World Economic Outlook Update, June 2020: A Crisis Like No Other, An Uncertain Recovery”. IMF. Erişim Tarihi: 27 Aralık 2020, https://www.imf.org/en/Publications/WEO/Issues/2020/06/24/WEOUpdateJune2020.
• Käppeli, Anita, ve Mikaela Gavas. 2020. “The EU’s New Budget: Europe’s Recovery at The Expense of Its Long- Term Ambitions”. Center For Global Development. Erişim Tarihi: 23 Aralık 2020, https://www.cgdev.org/blog/eus-new-budget-europes-recovery-expense-its-long-term-ambitions.
• Keogh-Brown, Marcus R., Henning Tarp Jensen, W. John Edmunds, ve Richard D. Smith. 2020. “The Impact of Covid-19, Associated Behaviours and Policies on the UK Economy: A Computable General Equilibrium Model”. SSM - Population Health 12:1-10. doi: 10.1016/j.ssmph.2020.100651.
• Klemeš, Jiří Jaromír, Yee Van Fan, Raymond R. Tan, ve Peng Jiang. 2020. “Minimising the Present and Future Plastic Waste, Energy and Environmental Footprints Related to COVID-19”. Renewable and Sustainable Energy Reviews 127:109883.
• Kucuk, Bahtiyar. 2020. “Almanya, 86 yıl sonra Nazi öncesi alfabe tablosuna dönüyor”. euronews. Erişim Tarihi: 25 Aralık 2020, https://tr.euronews.com/2020/12/04/almanya-yahudi-isimlerinin-kullan-ld-g-nazi-oncesi-alfabe-tablosuna-donuyor.
• Mederake, Linda, ve Doris Knoblauch. 2019. “Shaping EU Plastic Policies: The Role of Public Health vs. Environmental Arguments”. International Journal of Environmental Research and Public Health 16(20):18.
• OECD. t.y. “Taxes on Single-Use Plastics”. OECD. Erişim Tarihi: 23 Aralık 2020, https://www.oecd.org/stories/ocean/taxes-on-single-use-plastics-186a058b.
• Parker, Thomas. 2020. “Approved EU Plastics Tax Could Be a Danger to the Single Market and Recovery, Says Trade Group”. NS Packaging. Erişim Tarihi: 23 Aralık 2020, https://www.nspackaging.com/news/eu-plastics-tax/.
• Prus, Katarzyna. 2020. “New Non-Recycled Plastic Tax”. Arena. Erişim Tarihi: 23 Aralık 2020, https://arenaadvisory.com/en/new-non-recycled-plastic-tax/.
• Rekenkamer, Algemene. 2020. “How Has the EU Responded to the Impact of the Corona-Crisis?” Erişim Tarihi: 23 Aralık 2020, publications/questions-and-answers/how-has-the-eu-responded-to-the-impact-of-the-covid-19-crisis.
• Sapir, André. 2020. “Why Has COVID-19 Hit Different European Union Economies so Differently?” Policy Contribution (18):1-13.
• Sharma, Hari Bhakta, Kumar Raja Vanapalli, VR Shankar Cheela, Ved Prakash Ranjan, Amit Kumar Jaglan, Brajesh Dubey, Sudha Goel, ve Jayanta Bhattacharya. 2020. “Challenges, Opportunities, and Innovations for Effective Solid Waste Management during and Post COVID-19 Pandemic”. Resources, Conservation and Recycling 162:105052.
• Stoyanov, Anton. 2020. “Plastic challenges – Europe’s agenda and its multi-layered approach”. Erişim Tarihi: 23 Aralık 2020 http://www.themayor.eu/en/plastic-challenges-europes-agenda-and-its-multi-layered-approach.
• Tisdell, Clement A. 2020. “Economic, Social and Political Issues Raised by the COVID-19 Pandemic”. Economic Analysis and Policy 68:17-28.
• Tsiosta, Konstantina. 2020. “EU-Plastic Tax: New Environmental-Related Tax Measures”. KPMG. Erişim Tarihi: 23 Aralık 2020, https://home.kpmg/ch/de/blogs/home/posts/2020/09/eu-plastic-tax.html.
• UNFCCC. t.y. “The Paris Agreement”. Erişim Tarihi: 27 Aralık 2020, https://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement.
• Vanapalli, Kumar Raja, Hari Bhakta Sharma, Ved Prakash Ranjan, Biswajit Samal, Jayanta Bhattacharya, Brajesh K. Dubey, ve Sudha Goel. 2021. “Challenges and Strategies for Effective Plastic Waste Management during and Post COVID-19 Pandemic”. Science of The Total Environment 750:141514.
• Volkova, Margaret. 2020. “Recyclers greet EU plastic tax proposals with skepticism, confusion”. Erişim Tarihi: 23 Aralık 2020, http://www.mrcplast.com/news-news_open-374001.html.
• World Health Organization. 2016. Personal Protective Equipment for Use in a Filovirus Disease Outbreak: Rapid Advice Guideline. Geneva: World Health Organization.
• World Trade Organization. 2020. “E-commerce, Trade and the COVID-19 Pandemic”.
• Worldometer. 2021. “Coronavirus Update (Live): 80,295,030 Cases and 1,759,476 Deaths from COVID-19 Virus Pandemic”. Erişim Tarihi: 26 Aralık 2020, https://www.worldometers.info/coronavirus/?utm_campaign=homeAdvegas1?%22.
• Zalan, Eszter. 2020. “Hungary and Poland Block EU Budget and Corona Package”. EUobserver. Erişim Tarihi: 25 Aralık 2020, https://euobserver.com/political/150089.