The Role of Tax Policies in Transition to Circular Economy

Yıl 2025, Cilt: 20 Sayı: 1, 300 - 326

İclal Dağlıoğlu Şanlı

Öz

This study emphasizes the importance of redesigning tax policies to support the circular economy (CE), particularly in terms of enhancing resource efficiency and fostering sustainable consumption and production habits. Within the research scope, tax instruments suitable for the CE are analyzed, providing a comprehensive framework for understanding the role of tax policies in establishing a sustainable economic structure. The primary objective of this study is to evaluate the potential contributions of tax policies in the transition to a CE and, within this context, to offer comprehensive policy recommendations based on approaches in the current literature. Through these contributions, the study aims to support both academic and practical policy development processes in this field.

Anahtar Kelimeler

Circular economy, tax, tax policies, tax incentive

Döngüsel Ekonomiye Geçişte Vergi Politikaların Rolü

Öz

Bu çalışmada, vergi politikalarının döngüsel ekonomi (DE)’yi destekleyecek şekilde yeniden tasarlanmasının önemi vurgulanmış; özellikle kaynak verimliliğinin artırılması, sürdürülebilir tüketim ve üretim alışkanlıklarının oluşturulması açısından bu politikaların etkisi ele alınmıştır. Araştırma kapsamında, DE’ye uygun vergi araçları analiz edilerek sürdürülebilir bir ekonomik yapı oluşturulmasında vergi politikalarının rolüne dair kapsamlı bir çerçeve sunulmuştur. Çalışmanın temel amacı, DE’ye geçişte vergi politikalarının potansiyel katkılarını değerlendirmek ve bu bağlamda mevcut literatürdeki yaklaşımlar çerçevesinde kapsamlı politika önerileri sunarak bu alandaki akademik ve uygulamalı politika geliştirme süreçlerine katkıda bulunmaktır.

Anahtar Kelimeler

Döngüsel ekonomi, vergi, vergi politikaları, vergi teşvikleri

Etik Beyan

Bu çalışma bilimsel araştırma ve yayın etiği kurallarına uygun olarak hazırlanmıştır

Kaynakça

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