Karbon Vergilendirmesini Stratejik Yönetim Olarak Yeniden Düşünmek: Mintzberg'in On Okulundan Elde Edilen Bulgular

Öz

Bu çalışma, Mintzberg'in on düşünce okulunu analitik çerçeve olarak kullanarak, stratejik yönetim perspektifinden karbon vergisi politikalarını değerlendirmektedir. Hem kuralcı yaklaşımları (tasarım, planlama ve konumlandırma) hem de tanımlayıcı bakış açılarını (girişimci, bilişsel, öğrenme, güç, kültürel, çevresel ve yapılandırma) içeren bu okullar, karbon vergisi stratejilerinin nasıl tasarlandığını, uygulandığını ve zaman içinde nasıl uyarlandığını çok boyutlu bir şekilde anlamayı sağlamaktadır. Çalışma, başta İsviçre, Kanada, İsveç, Almanya ve Avrupa Birliği olmak üzere seçilmiş politika raporları ve akademik çalışmaları nitel içerik analiziyle incelemekte; gerekli görülen yerlerde Finlandiya, Amerika Birleşik Devletleri ve Endonezya gibi karşılaştırmalı örneklere de yer vermektedir. Bulgular, karbon vergilerinin yalnızca mali mekanizmalar olarak değil, kurumsal kapasiteler, siyasi müzakere, kültürel değerler, öğrenme dinamikleri ve çevresel zorunluluklar tarafından şekillendirilen stratejik araçlar olarak işlev gördüğünü ortaya koymaktadır. Tasarım ve planlama odaklı mantıklar olgun politika sistemlerinde baskınken, öğrenme, güç ve kültürel yönelimler uyarlanabilir veya tartışmalı bağlamlarda daha belirgindir. Bu çalışma, stratejik yönetim teorisini iklim yönetişimi araştırmalarıyla bütünleştirerek, stratejik düşüncenin çevre politikası tasarımını nasıl şekillendirdiğini anlamak için yeni bir kavramsal çerçeve sunmakta ve tutarlı ve bağlama duyarlı karbon fiyatlandırma sistemleri arayan politika yapıcılar için pratik bilgiler sağlamaktadır. Anahtar Kelimeler: Karbon Vergisi; Stratejik Yönetim; Mintzberg'in Düşünce Okulları; İklim Yönetişimi; Nitel İçerik Analizi JEL Sınıflandırması: M10; Q54; Q58; H23

Anahtar Kelimeler

• Karbon Vergisi
• Stratejik Yönetim
• Mintzberg'in Düşünce Okulları
• İklim Yönetişimi
• Nitel İçerik Analizi

Rethinking Carbon Taxation as Strategic Management: Insights from Mintzberg’s Ten Schools

Öz

This study evaluates carbon tax policies from the perspective of strategic management, employing Mintzberg’s ten schools of thought as the analytical framework. These schools-comprising both prescriptive approaches (design, planning, and positioning) and descriptive perspectives (entrepreneurial, cognitive, learning, power, cultural, environmental, and configuration)-offer a multidimensional understanding of how carbon taxation strategies are conceived, implemented, and adapted over time. Using qualitative content analysis, the study primarily examines policy reports and academic studies from Switzerland, Canada, Sweden, Germany, and the European Union, while also drawing on supplementary comparative examples from Finland, the United States, and Indonesia, where relevant. The findings reveal that carbon taxes operate not merely as fiscal mechanisms but as strategic instruments shaped by institutional capacities, political negotiations, cultural values, learning dynamics, and environmental imperatives. Design- and planning-oriented logics dominate in mature policy systems, while learning, power, and cultural orientations are more evident in adaptive or contested contexts. By integrating strategic management theory with climate governance research, this study contributes a novel conceptual framework for understanding how strategic thinking shapes environmental policy design and provides practical insights for policymakers seeking coherent and context-sensitive carbon pricing systems. Key Words: Carbon Taxation; Strategic Management; Mintzberg’s Schools of Thought; Climate Governance; Qualitative Content Analysis JEL Classification: M10; Q54; Q58; H23

Anahtar Kelimeler

• Carbon Taxation
• Strategic Management
• Mintzberg’s Schools of Thought
• Climate Governance
• Qualitative Content Analysis

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