Taxation and Waste Management Practices: A Comparative Analysis of EU Balkan Countries

Yıl 2025, Cilt: 9 Sayı: 4, 1649 - 1674, 23.12.2025

İclal Dağlıoğlu Şanlı

https://doi.org/10.30586/pek.1695442

Öz

This study analyses waste management practices and the impact of taxation on these practices in the European Union (EU) member Balkan countries. In particular, it analyses municipal waste recycling rates in order to enable cross-country comparison and evaluation. The methodology employs document analysis, comparative approaches, and impact analysis, and utilises quantitative data on municipal waste recycling rates and landfill and incineration taxes from Eurostat. EU official documents and reports are also used in the study, and the harmonisation between the EU regulations and the practices of the Balkan Member States is assessed by analysing the legislative changes in these countries. The impact of tax policies on recycling rates is supported by literature and cross-country comparisons. To comprehensively understand the role of taxes in waste management, the study considers taxation as well as other economic incentives and penalty mechanisms. Analysing quantitative data, policy evaluation, and country comparisons, the research provides insights into the interplay of economic instruments and legal frameworks in improving waste management practices in the EU. In this context, it is concluded that tax policies in the field of municipal waste in EU countries stand out as a key instrument to both bring about behavioural change and financially support waste management systems.

Anahtar Kelimeler

Waste management , landfill taxes , incineration taxes , recycling , externalities

Vergilendirme ve Atık Yönetimi Uygulamaları: AB Balkan Ülkelerinin Karşılaştırmalı Analizi

Öz

Bu çalışma, Avrupa Birliği (AB) üyesi Balkan ülkelerindeki atık yönetimi uygulamalarını ve vergilendirmenin bu uygulamalar üzerindeki etkisini incelemektedir. Özellikle, ülkeden ülkeye kıyaslama ve değerlendirme yapabilmek için belediye atıklarının geri dönüşüm oranlarını değerlendirmektedir. Metodolojide doküman analizi, karşılaştırmalı yaklaşımlar ve etki analizi kullanılmakta ve Eurostat'tan alınan belediye atığı geri dönüşüm oranları ile düzenli depolama ve yakma vergilerine ilişkin nicel verilerden yararlanılmaktadır. Çalışmada ayrıca, AB resmî belgeleri ve raporları kullanılmış, AB düzenlemeleri ile Balkan üye devletlerinin uygulamaları arasındaki uyum, bu ülkelerdeki mevzuat değişiklikleri incelenerek değerlendirilmiştir. Vergi politikalarının geri dönüşüm oranları üzerindeki etkisi literatür ve ülkeler arası karşılaştırmalarla desteklenmektedir. Atık yönetiminde vergilerin rolünü kapsamlı bir şekilde anlamak için çalışma, vergilendirmenin yanı sıra diğer ekonomik teşvikleri ve ceza mekanizmalarını da dikkate almaktadır. Nicel verileri, politika değerlendirmesini ve ülke karşılaştırmaları ile analiz eden araştırma, AB'deki atık yönetimi uygulamalarının iyileştirilmesinde ekonomik araçların ve yasal çerçevelerin karşılıklı etkileşimine dair içgörü sağlamaktadır. Bu bağlamda, AB ülkelerinde kentsel atıklar alanında vergi politikaları hem davranış değişikliği sağlamak hem de atık yönetim sistemlerini finansal olarak desteklemek için temel bir araç olarak öne çıktığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

atık yönetimi , düzenli depolama vergileri , Yakma vergileri , geri dönüşüm , Dışsallıklar

Etik Beyan

Etik beyan izni gerekmemektedir

Destekleyen Kurum

Yok

Kaynakça

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