EMISSION TRADING SYSTEM AND TURKEY: ASSESSMENT OF THE DRAFT REGULATION ON THE EMISSION TRADING SYSTEM

Yıl 2025, Cilt: 8 Sayı: 2, 85 - 108, 30.12.2025

Ayşe Hondur

Öz

The net zero target in the fight against climate change manifests itself not only as an environmental necessity but also as a developmental challenge necessitating a comprehensive transformation. This transformation brings carbon pricing instruments -specifically carbon taxes and emissions trading systems (ETS)- to the fore, owing to their cost-effectiveness and capacity for measurable emission reductions. With the enactment of the Climate Law No. 7552, the implementation of the ETS has been established on a formal legal basis. The environmental integrity of the ETS is considered to be directly linked to the nature of the emissions cap, the allocation methodology, market stability mechanisms, Monitoring, Reporting, and Verification (MRV) capacity, and a robust financial architecture designed to mitigate tax-related fraud and abuse risks. Furthermore, the implementation of an ETS is of particular significance due to the pressure exerted by the European Union’s (EU) Carbon Border Adjustment Mechanism (CBAM).

Anahtar Kelimeler

Emissions Trading System , EU ETS , Turkey ETS , Carbon Border Adjustment Mechanism (CBAM).

Emisyon Ticaret Sistemi ve Türkiye: Emisyon Ticaret Sistemi Yönetmelik Taslağı Üzerine Değerlendirme

Öz

İklim değişikliği ile mücadelede net sıfır hedefi, çevresel bir zorunluluk ve kapsamlı bir dönüşümü öngören bir kalkınma problemi olarak kendini göstermektedir. Bu dönüşüm; karbon vergisi ve emisyon ticaret sistemi (ETS), karbon fiyatlandırma araçları, maliyet etkinliği ve ölçülebilir emisyon azaltımları nedeniyle ön plana çıkmaktadır. Bu araçlardan ETS, 7552 sayılı İklim Kanunu’nun kabulü ile uygulaması yasal bir zemine oturtulmuş bulunmaktadır. ETS’nin çevresel bütünlüğü; üst sınırın niteliği, tahsis yöntemi, piyasa istikrarı mekanizmaları, izleme, raporlama ve doğrulama (MRV) kapasitesi ile vergi-suistimal risklerine karşı mali mimariyle doğrudan bağlantılı görülmektedir. ETS uygulaması Avrupa Birliği’nin (AB) Sınırda Karbon Düzenlem Mekanizması (SKDM) baskısı nedeniyle de ayrıca önem arz etmektedir.

Anahtar Kelimeler

Emisyon Ticaret Sistemi , AB ETS , TR ETS , Sınırda Karbon Düzenleme Mekanizması (SKDM)

Kaynakça

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