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İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ

Yıl 2021, , 254 - 269, 30.12.2021
https://doi.org/10.48145/gopsbad.1005072

Öz

Çevre kirliliği kaynaklı küresel ısınmanın dünyaya verdiği zararlar dikkate değerdir. Özellikle günümüzde denizlerimizdeki müsilaj sorunu ile dere, göl vb. sulak alanlarda yaşanan kuraklıklar sonucu hayvan ölümlerinde artış ile karşı karşıya kalınmaktadır. Bununla birlikte başta doğal bitki örtüsündeki ve hayvan türlerindeki çeşitliliğin kaybı, tarım alanlarındaki yanlış sulama uygulamaları ve en önemlisi de atık yönetiminin etkinsizliği ile endüstriyel sızıntıların oluşturduğu çevre kirliliği doğal yaşamı ciddi düzeyde tehdit etmektedir. Ayrıca fosil yakıtların ve sera gazı emisyonlarındaki takipsizliğin doğaya verdiği zararlar dünyada yaşanılır alanların sürdürülebilirliğini güçleştirmektedir. Bu nedenle çalışmada küresel iklim değişikliği ile mücadele yöntemleri ve ülkelerin aldıkları önlemler dikkate alınmaktadır. Ayrıca Avrupa Birliği ülkelerinde uygulanan iklim değişikliğine ilişkin tedbirler ve AB üyesi ülkelerde uygulanan karbon vergisi oranları incelenmektedir. Birçok AB ülkesinde uygulanmasına rağmen, henüz Türkiye’de karbon vergisi uygulanmamaktadır. Bu doğrultuda çalışmada karbon vergisinin Türkiye’de uygulanmasına yönelik çeşitli önerilerde bulunulmaktadır.

Kaynakça

  • Andreas (2021), “27 Main Pros & Cons of Carbon Taxes”, https://environmental-conscience.com/carbon-tax-pros-cons-alternatives/, Erişim Tarihi 13.07.2021.
  • Asen, E. (2020), “Carbon Taxes in Europe”, https://taxfoundation.org/carbon-taxes-in-europe-2020/, October 2020, Erişim Tarihi 29.09.2021.
  • Avrupa Çevre Ajansı (AÇA) (2020), Sera Gazı Emisyonlarının Azaltımı, https://www.eea.europa.eu/tr/themes/climate/intro, Erişim Tarihi 29.08.2021.
  • Bernard J., T. & Kichian, M. (2021). "The Impact of a Revenue-Neutral Carbon Tax on GDP Dynamics: The Case of British Columbia," The Energy Journal, International Association for Energy Economics, vol. 0 (Number 3), pp. 205-224.
  • Centre for Economics and Foreing Policy Studies (EDAM) (2016), “Carbon Taxation Policy Case Studies”, October, https://edam.org.tr/wp-content/uploads/2016/10/EDAM_CarbonTaxCases_October2016.pdf, 1-15, Erişim Tarihi 29.08.2021.
  • Chow, C. (2020), “Carbon Tax: A Shared Global Responsibility For Carbon Emissions”, https://earth.org/carbon-tax-a-shared-global-responsibility-for-carbon-emissions/, Erişim Tarihi 05.07.2021.
  • Climate Change Performance Index (CCPI) (2021), “Climate Change Performance Index 2021”, https://ccpi.org/, Erişim Tarihi 29.08.2021.
  • Dyarto R. & Setyawan D. (2021), “Understanding the Political Challenges of Introducing a Carbon Tax in Indonesia”, https://link.springer.com/article/10.1007%2Fs13762-020-02925-4 International Journal of Environmental Science and Technology, Volume 18, 1479–1488.
  • European Commision (EC) (2021c), “Excise Duty on Energy”, https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en, Erişim Tarihi 13.08.2021.
  • European Commision (EC) (2021a), “Taxation and Customs Union”, https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en, Erişim Tarihi 10.07.2021.
  • European Commission (EC) (2021b), “Climate Strategies & Targets”, https://ec.europa.eu/clima/policies/strategies_en, Erişim Tarihi 10.07.2021.
  • European Commission (EC) (2013), “Environmental Taxes”, https://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF, 1-48, Erişim Tarihi 29.08.2021.
  • European Commission (EC) (2021d), “EU Climate Action and the European Green Deal”, https://ec.europa.eu/clima/policies/eu-climate-action_en, Erişim Tarihi 29.08.2021.
  • European Commission (EC) (2021e), “EU Emissions Trading System”, https://ec.europa.eu/clima/policies/ets_en, Erişim Tarihi 14.08.2021.
  • Eurostat (2020), “Energy, Transport and Environment Statistics”, https://ec.europa.eu/eurostat/documents/3217494/11478276/KS-DK-20-001-EN-N.pdf/06ddaf8d-1745-76b5-838e-013524781340?t=1605526083000, October, 1-192, Erişim Tarihi 14.08.2021.
  • Eurostat (2020a), “Greenhouse Gas Emissions per Capita,”https://ec.europa.eu/eurostat/databrowser/view/t2020_rd300/default/table?lang=en, Erişim Tarihi 14.08.2021.
  • Fried, S.; Novan, K. & Peterman, W. B. (2021), “Recycling Carbon Tax Revenue to Maximize Welfare”, Finance and Economics Discussion Series, Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board, Washington, D.C., 2021-023, 1-28.
  • Fu, Y.; Huang, G.; Liu, L.; Zhai, M. (2021), “A Factorial CGEmodel for Analyzing the Impacts of Stepped Carbon Tax on Chinese Economy and Carbon Emission”, Science of the Total Environment 759 (2021) 143512, 1-13.
  • Guo, J.; Sun, J.; Yan, L.; Z, T. (2021), “Analysis of the Evolutionary Game of Decisions to Reduce Carbon Emissions by Duopoly Manufacturers under Carbon Tax Policy”, Environmental Engineering and Management Journal, April 2021, Vol. 20, No. 4, 645-658.
  • Jaganmohan, M. (2021), Global Regional Temperature Change by Decade 1910-2019, Erişim Tarihi 12.01.2021.
  • Jaganmohan, M. (2021a), “Countries with the Highest Achievements in Climate Protection based on Climate Change Performance Index 2021”, https://www.statista.com/statistics/266138/climate-change-the-countries-with-the-highest-achievements/, Erişim Tarihi 25.03.2021.
  • Jeremy, C. & David, F. (2016), “Tracking Global Carbon Revenues: A Survey of Carbon Taxes Versus Cap-and-Trade in the Real World", Energy Policy, 96, https://www.researchgate.net/figure/Global-carbon-tax-system-revenues_tbl1_303560810, September, 50-77.
  • Köppl, A. & Schratzenstaller, M. (2021), Effects of Environmental and Carbon Taxation A Literature Review, https://www.wifo.ac.at/jart/prj3/wifo/resources/person_dokument/person_dokument.jart?publikationsid=66813&mime_type=application/pdf, Working Papers, 619/2021 WIFO, 1-49.
  • Nong, D.; Simshauser, P. & Nguyen, D. B. (2021), “Greenhouse Gas Emissions vs CO2 Emissions: Comparative Analysis of a Global Carbon Tax”, Volume 298, 15 September, 117223, https://www.sciencedirect.com/science/article/pii/S0306261921006462?via%3Dihub.
  • OECD (2021), “Effective Carbon Rates 2021: Pricing Carbon Emissions through Taxes and Emissions Trading”, https://www.oecd-ilibrary.org/sites/0e8e24f5-en/1/3/1/index.html?itemId=/content/publication/0e8e24f5-en&_csp_=9e1e8b508d47c48ebab5cddb217622cd&itemIGO=oecd&itemContentType=book.
  • Pomerlau, K. & Asen, E. (2019), “Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications” https://files.taxfoundation.org/20191105134952/Carbon-Tax-and-Revenue-Recycling-Revenue-Economic-and-Distributional-Implications-PDF.pdf, s.1-13, November 6.
  • Postic, S. & Fetet, M. (2020), “Global Carbon Accounts 2020”, https://inis.iaea.org/search/search.aspx?orig_q=RN:51092134, Paris, May.
  • Sarıgül, S., S. & Topcu, B., A. (2021), “The Impact of Environmental Taxes on Carbon Dioxide Emissions in Turkey”, https://dergipark.org.tr/tr/download/article-file/1820690, International Journal of Business & Economic Studies Year, Vol: 3, No: 1, 43-54.
  • Steenkamp, L. A. (2021), “A Classification Framework for Carbon Tax Revenue Use”, Climate Policy, 21:7, 897-911, https://www.tandfonline.com/doi/pdf/10.1080/14693062.2021.1946381?needAccess=true.
  • Sumner, J.; Bird L. & Smith, H. (2009), “Carbon Taxes: A Review of Experience and Policy Design Considerations, National Renewable Energy Laboratory”, Technical Report, Colorado.
  • T.C. Hazine ve Maliye Bakanlığı (HMB) (2021), “2021 Yılı Genel Yönetim Bütçe İstatistikleri”, Muhasebat Genel Yönetim Bütçe İstatistikleri, https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri, Erişim Tarihi 20.08.2021.
  • The European Automobile Manufacturers' Association (ACEA) (2021), “Co2 Based Motor Vehicle Taxes in the EU in 2016, https://www.acea.auto/uploads/publications/CO2_tax_overview_2016.pdf, 1-6, Erişim Tarihi 10.08.2021.
  • The Intergovernmental Panel on Climate Change (IPCC) (2021), “Climate Change”, https://www.ipcc.ch/, Erişim Tarihi 22.04.2021.
  • Tiseo, I. (2021), “Carbon Tax Revenues Worldwide 2020, by Country”, https://www.statista.com/statistics/1241742/carbon-tax-revenues-worldwide-by-selected-country/, May.
  • Tiseo, I. (2021a), Share of Annual GHG Emissions Covered by Carbon Pricing Instruments Worldwide from 1990 to 2021, 4 Haz 2021, https://www.statista.com/statistics/483565/planned-and-implemented-carbon-pricing-instruments-worldwide/).
  • Türkiye İstatistik Kurumu (TÜİK) (2020), Çevre Koruma Harcama İstatistikleri, https://data.tuik.gov.tr/Bulten/Index?p=Cevre-Koruma-Harcama-Istatistikleri-2019-33629, Erişim Tarihi 22.04.2021.
  • Türkiye İstatistik Kurumu (TÜİK) (2021), “Sera Gazı Emisyon İstatistikleri, 1990-2019”, https://data.tuik.gov.tr/Bulten/Index?p=Greenhouse-Gas-Emissions-Statistics-1990-2019-37196, Erişim Tarihi, 30.03.2021.
  • Twidale, S. (2021), “Factbox: Global Climate Schemes Put A Price On Carbon Emissions”, https://www.reuters.com/business/environment/global-climate-schemes-put-price-carbon-emissions-2021-07-14/. United Nations (2021), “Financing Climate Action”, https://www.un.org/en/climatechange/raising-ambition/climate-finance, Erişim Tarihi 30.09.2021.
  • Wong J. B. & Zhang Q. (2021), “Impact of Carbon Tax on Electricity Prices and Behaviour”, https://www.sciencedirect.com/science/article/abs/pii/S1544612321001793?via%3Dihub).
  • World Bank (WB) (2021c). “State and Trends Carbon Pricing 2021”, Executive Summary, https://openknowledge.worldbank.org/bitstream/handle/10986/35620/9781464817281%20Executive%20Summary.pdf?sequence=3&isAllowed=y, 1-12.
  • World Bank (WB) (2021f), “Carbon Pricing Dashboard,” April 1, 2021, https://www.carbonpricingdashboard.worldbank.org/map_data, Erişim Tarihi 22.07.2021.
  • World Bank (WB) (2019), “Fiscal Policies for Development and Climate Action”, https://documents1.worldbank.org/curated/en/340601545406276579/pdf/133156-REPLACEMNET-PUBLIC.pdf, Edit. Miria A. Pigato.
  • World Bank (WB) (2021b), “Using Carbon Revenues”, https://openknowledge.worldbank.org/bitstream/handle/10986/32247/UsingCarbonRevenues.pdf, Erişim Tarihi 22.07.2021.
  • World Bank (WB) (2021a), “What Is Carbon Pricing?”, https://www.worldbank.org/en/programs/pricing-carbon, Erişim Tarihi 22.07.2021.
  • World Researches Institute (WRI) (2020), “4 Charts Explain Green House Gas Emissions by Countries and Sectors”, https://www.wri.org/insights/4-charts-explain-greenhouse-gas-emissions-countries-and-sectors#fn:1, February.
  • Yalçın, A., Z. & Yalçın, A. (2013), “Potansiyel Bir Çevre Vergisi Olarak Motorlu Taşıtlar Vergisi: Avrupa Birliği Ve Türkiye Arasında Karşılaştırmalı Bir Analiz”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 27(2), Nisan, 141-158.
  • Yıldız, S. (2017), “Sürdürülebilir Kalkınma İçin Karbon Vergisi”, Muhasebe ve Vergi Uygulamaları Dergisi, Kasım, 10 (3): 367-384.

CARBON TAX PROPOSAL FOR TURKEY THE FIGHT AGAINST CLIMATE CHANGE

Yıl 2021, , 254 - 269, 30.12.2021
https://doi.org/10.48145/gopsbad.1005072

Öz

The damage born on global warming caused by environmental pollution is remarkable. As a matter of fact, today, with the mucilage problem in our seas, streams, lakes, etc. as a result of droughts in wetlands, there is an increase in animal deaths. However, the loss of diversity in natural vegetation and animal species, improper irrigation practices in agricultural areas, and most importantly, the ineffectiveness of waste management and environmental pollution caused by industrial leaks seriously threaten natural life. In addition, the damage caused by the lack of follow-up in fossil fuels and greenhouse gas emissions to nature makes the sustainability of livable areas in the world difficult. For this reason, the methods of combating global climate change and the measures taken by the countries are taken into account in this study. In addition, measures regarding climate change applied in European Union countries and carbon tax rates applied in EU member countries are examined. Although it is implemented in many EU countries, carbon tax is not yet applied in Turkey. As a matter of fact, in the study, various suggestions are made for the implementation of the carbon tax in Turkey.

Kaynakça

  • Andreas (2021), “27 Main Pros & Cons of Carbon Taxes”, https://environmental-conscience.com/carbon-tax-pros-cons-alternatives/, Erişim Tarihi 13.07.2021.
  • Asen, E. (2020), “Carbon Taxes in Europe”, https://taxfoundation.org/carbon-taxes-in-europe-2020/, October 2020, Erişim Tarihi 29.09.2021.
  • Avrupa Çevre Ajansı (AÇA) (2020), Sera Gazı Emisyonlarının Azaltımı, https://www.eea.europa.eu/tr/themes/climate/intro, Erişim Tarihi 29.08.2021.
  • Bernard J., T. & Kichian, M. (2021). "The Impact of a Revenue-Neutral Carbon Tax on GDP Dynamics: The Case of British Columbia," The Energy Journal, International Association for Energy Economics, vol. 0 (Number 3), pp. 205-224.
  • Centre for Economics and Foreing Policy Studies (EDAM) (2016), “Carbon Taxation Policy Case Studies”, October, https://edam.org.tr/wp-content/uploads/2016/10/EDAM_CarbonTaxCases_October2016.pdf, 1-15, Erişim Tarihi 29.08.2021.
  • Chow, C. (2020), “Carbon Tax: A Shared Global Responsibility For Carbon Emissions”, https://earth.org/carbon-tax-a-shared-global-responsibility-for-carbon-emissions/, Erişim Tarihi 05.07.2021.
  • Climate Change Performance Index (CCPI) (2021), “Climate Change Performance Index 2021”, https://ccpi.org/, Erişim Tarihi 29.08.2021.
  • Dyarto R. & Setyawan D. (2021), “Understanding the Political Challenges of Introducing a Carbon Tax in Indonesia”, https://link.springer.com/article/10.1007%2Fs13762-020-02925-4 International Journal of Environmental Science and Technology, Volume 18, 1479–1488.
  • European Commision (EC) (2021c), “Excise Duty on Energy”, https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en, Erişim Tarihi 13.08.2021.
  • European Commision (EC) (2021a), “Taxation and Customs Union”, https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-energy_en, Erişim Tarihi 10.07.2021.
  • European Commission (EC) (2021b), “Climate Strategies & Targets”, https://ec.europa.eu/clima/policies/strategies_en, Erişim Tarihi 10.07.2021.
  • European Commission (EC) (2013), “Environmental Taxes”, https://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF, 1-48, Erişim Tarihi 29.08.2021.
  • European Commission (EC) (2021d), “EU Climate Action and the European Green Deal”, https://ec.europa.eu/clima/policies/eu-climate-action_en, Erişim Tarihi 29.08.2021.
  • European Commission (EC) (2021e), “EU Emissions Trading System”, https://ec.europa.eu/clima/policies/ets_en, Erişim Tarihi 14.08.2021.
  • Eurostat (2020), “Energy, Transport and Environment Statistics”, https://ec.europa.eu/eurostat/documents/3217494/11478276/KS-DK-20-001-EN-N.pdf/06ddaf8d-1745-76b5-838e-013524781340?t=1605526083000, October, 1-192, Erişim Tarihi 14.08.2021.
  • Eurostat (2020a), “Greenhouse Gas Emissions per Capita,”https://ec.europa.eu/eurostat/databrowser/view/t2020_rd300/default/table?lang=en, Erişim Tarihi 14.08.2021.
  • Fried, S.; Novan, K. & Peterman, W. B. (2021), “Recycling Carbon Tax Revenue to Maximize Welfare”, Finance and Economics Discussion Series, Divisions of Research & Statistics and Monetary Affairs Federal Reserve Board, Washington, D.C., 2021-023, 1-28.
  • Fu, Y.; Huang, G.; Liu, L.; Zhai, M. (2021), “A Factorial CGEmodel for Analyzing the Impacts of Stepped Carbon Tax on Chinese Economy and Carbon Emission”, Science of the Total Environment 759 (2021) 143512, 1-13.
  • Guo, J.; Sun, J.; Yan, L.; Z, T. (2021), “Analysis of the Evolutionary Game of Decisions to Reduce Carbon Emissions by Duopoly Manufacturers under Carbon Tax Policy”, Environmental Engineering and Management Journal, April 2021, Vol. 20, No. 4, 645-658.
  • Jaganmohan, M. (2021), Global Regional Temperature Change by Decade 1910-2019, Erişim Tarihi 12.01.2021.
  • Jaganmohan, M. (2021a), “Countries with the Highest Achievements in Climate Protection based on Climate Change Performance Index 2021”, https://www.statista.com/statistics/266138/climate-change-the-countries-with-the-highest-achievements/, Erişim Tarihi 25.03.2021.
  • Jeremy, C. & David, F. (2016), “Tracking Global Carbon Revenues: A Survey of Carbon Taxes Versus Cap-and-Trade in the Real World", Energy Policy, 96, https://www.researchgate.net/figure/Global-carbon-tax-system-revenues_tbl1_303560810, September, 50-77.
  • Köppl, A. & Schratzenstaller, M. (2021), Effects of Environmental and Carbon Taxation A Literature Review, https://www.wifo.ac.at/jart/prj3/wifo/resources/person_dokument/person_dokument.jart?publikationsid=66813&mime_type=application/pdf, Working Papers, 619/2021 WIFO, 1-49.
  • Nong, D.; Simshauser, P. & Nguyen, D. B. (2021), “Greenhouse Gas Emissions vs CO2 Emissions: Comparative Analysis of a Global Carbon Tax”, Volume 298, 15 September, 117223, https://www.sciencedirect.com/science/article/pii/S0306261921006462?via%3Dihub.
  • OECD (2021), “Effective Carbon Rates 2021: Pricing Carbon Emissions through Taxes and Emissions Trading”, https://www.oecd-ilibrary.org/sites/0e8e24f5-en/1/3/1/index.html?itemId=/content/publication/0e8e24f5-en&_csp_=9e1e8b508d47c48ebab5cddb217622cd&itemIGO=oecd&itemContentType=book.
  • Pomerlau, K. & Asen, E. (2019), “Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications” https://files.taxfoundation.org/20191105134952/Carbon-Tax-and-Revenue-Recycling-Revenue-Economic-and-Distributional-Implications-PDF.pdf, s.1-13, November 6.
  • Postic, S. & Fetet, M. (2020), “Global Carbon Accounts 2020”, https://inis.iaea.org/search/search.aspx?orig_q=RN:51092134, Paris, May.
  • Sarıgül, S., S. & Topcu, B., A. (2021), “The Impact of Environmental Taxes on Carbon Dioxide Emissions in Turkey”, https://dergipark.org.tr/tr/download/article-file/1820690, International Journal of Business & Economic Studies Year, Vol: 3, No: 1, 43-54.
  • Steenkamp, L. A. (2021), “A Classification Framework for Carbon Tax Revenue Use”, Climate Policy, 21:7, 897-911, https://www.tandfonline.com/doi/pdf/10.1080/14693062.2021.1946381?needAccess=true.
  • Sumner, J.; Bird L. & Smith, H. (2009), “Carbon Taxes: A Review of Experience and Policy Design Considerations, National Renewable Energy Laboratory”, Technical Report, Colorado.
  • T.C. Hazine ve Maliye Bakanlığı (HMB) (2021), “2021 Yılı Genel Yönetim Bütçe İstatistikleri”, Muhasebat Genel Yönetim Bütçe İstatistikleri, https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri, Erişim Tarihi 20.08.2021.
  • The European Automobile Manufacturers' Association (ACEA) (2021), “Co2 Based Motor Vehicle Taxes in the EU in 2016, https://www.acea.auto/uploads/publications/CO2_tax_overview_2016.pdf, 1-6, Erişim Tarihi 10.08.2021.
  • The Intergovernmental Panel on Climate Change (IPCC) (2021), “Climate Change”, https://www.ipcc.ch/, Erişim Tarihi 22.04.2021.
  • Tiseo, I. (2021), “Carbon Tax Revenues Worldwide 2020, by Country”, https://www.statista.com/statistics/1241742/carbon-tax-revenues-worldwide-by-selected-country/, May.
  • Tiseo, I. (2021a), Share of Annual GHG Emissions Covered by Carbon Pricing Instruments Worldwide from 1990 to 2021, 4 Haz 2021, https://www.statista.com/statistics/483565/planned-and-implemented-carbon-pricing-instruments-worldwide/).
  • Türkiye İstatistik Kurumu (TÜİK) (2020), Çevre Koruma Harcama İstatistikleri, https://data.tuik.gov.tr/Bulten/Index?p=Cevre-Koruma-Harcama-Istatistikleri-2019-33629, Erişim Tarihi 22.04.2021.
  • Türkiye İstatistik Kurumu (TÜİK) (2021), “Sera Gazı Emisyon İstatistikleri, 1990-2019”, https://data.tuik.gov.tr/Bulten/Index?p=Greenhouse-Gas-Emissions-Statistics-1990-2019-37196, Erişim Tarihi, 30.03.2021.
  • Twidale, S. (2021), “Factbox: Global Climate Schemes Put A Price On Carbon Emissions”, https://www.reuters.com/business/environment/global-climate-schemes-put-price-carbon-emissions-2021-07-14/. United Nations (2021), “Financing Climate Action”, https://www.un.org/en/climatechange/raising-ambition/climate-finance, Erişim Tarihi 30.09.2021.
  • Wong J. B. & Zhang Q. (2021), “Impact of Carbon Tax on Electricity Prices and Behaviour”, https://www.sciencedirect.com/science/article/abs/pii/S1544612321001793?via%3Dihub).
  • World Bank (WB) (2021c). “State and Trends Carbon Pricing 2021”, Executive Summary, https://openknowledge.worldbank.org/bitstream/handle/10986/35620/9781464817281%20Executive%20Summary.pdf?sequence=3&isAllowed=y, 1-12.
  • World Bank (WB) (2021f), “Carbon Pricing Dashboard,” April 1, 2021, https://www.carbonpricingdashboard.worldbank.org/map_data, Erişim Tarihi 22.07.2021.
  • World Bank (WB) (2019), “Fiscal Policies for Development and Climate Action”, https://documents1.worldbank.org/curated/en/340601545406276579/pdf/133156-REPLACEMNET-PUBLIC.pdf, Edit. Miria A. Pigato.
  • World Bank (WB) (2021b), “Using Carbon Revenues”, https://openknowledge.worldbank.org/bitstream/handle/10986/32247/UsingCarbonRevenues.pdf, Erişim Tarihi 22.07.2021.
  • World Bank (WB) (2021a), “What Is Carbon Pricing?”, https://www.worldbank.org/en/programs/pricing-carbon, Erişim Tarihi 22.07.2021.
  • World Researches Institute (WRI) (2020), “4 Charts Explain Green House Gas Emissions by Countries and Sectors”, https://www.wri.org/insights/4-charts-explain-greenhouse-gas-emissions-countries-and-sectors#fn:1, February.
  • Yalçın, A., Z. & Yalçın, A. (2013), “Potansiyel Bir Çevre Vergisi Olarak Motorlu Taşıtlar Vergisi: Avrupa Birliği Ve Türkiye Arasında Karşılaştırmalı Bir Analiz”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 27(2), Nisan, 141-158.
  • Yıldız, S. (2017), “Sürdürülebilir Kalkınma İçin Karbon Vergisi”, Muhasebe ve Vergi Uygulamaları Dergisi, Kasım, 10 (3): 367-384.
Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Işıl Fulya Orkunoğlu Şahin 0000-0002-7238-1215

Taha Emre Çiftçi 0000-0002-6548-9017

Yayımlanma Tarihi 30 Aralık 2021
Gönderilme Tarihi 5 Ekim 2021
Kabul Tarihi 25 Kasım 2021
Yayımlandığı Sayı Yıl 2021

Kaynak Göster

APA Orkunoğlu Şahin, I. F., & Çiftçi, T. E. (2021). İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ. Sosyal Bilimler Araştırmaları Dergisi, 16(2), 254-269. https://doi.org/10.48145/gopsbad.1005072
AMA Orkunoğlu Şahin IF, Çiftçi TE. İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ. SBAD. Aralık 2021;16(2):254-269. doi:10.48145/gopsbad.1005072
Chicago Orkunoğlu Şahin, Işıl Fulya, ve Taha Emre Çiftçi. “İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ”. Sosyal Bilimler Araştırmaları Dergisi 16, sy. 2 (Aralık 2021): 254-69. https://doi.org/10.48145/gopsbad.1005072.
EndNote Orkunoğlu Şahin IF, Çiftçi TE (01 Aralık 2021) İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ. Sosyal Bilimler Araştırmaları Dergisi 16 2 254–269.
IEEE I. F. Orkunoğlu Şahin ve T. E. Çiftçi, “İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ”, SBAD, c. 16, sy. 2, ss. 254–269, 2021, doi: 10.48145/gopsbad.1005072.
ISNAD Orkunoğlu Şahin, Işıl Fulya - Çiftçi, Taha Emre. “İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ”. Sosyal Bilimler Araştırmaları Dergisi 16/2 (Aralık 2021), 254-269. https://doi.org/10.48145/gopsbad.1005072.
JAMA Orkunoğlu Şahin IF, Çiftçi TE. İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ. SBAD. 2021;16:254–269.
MLA Orkunoğlu Şahin, Işıl Fulya ve Taha Emre Çiftçi. “İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ”. Sosyal Bilimler Araştırmaları Dergisi, c. 16, sy. 2, 2021, ss. 254-69, doi:10.48145/gopsbad.1005072.
Vancouver Orkunoğlu Şahin IF, Çiftçi TE. İKLİM DEĞİŞİKLİĞİ İLE MÜCADELEDE TÜRKİYE İÇİN KARBON VERGİSİ ÖNERİSİ. SBAD. 2021;16(2):254-69.


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