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Comparative Analysis of Environmental Tax Revenues in The European Union

Yıl 2020, Sayı: 57, 57 - 88, 23.12.2020
https://doi.org/10.18070/erciyesiibd.682132

Öz

In the study it is aimed to analyse the development of environmental tax revenues in the
European Union (EU) with Eurostat data. As environmental problems have become to have serious
consequences in the last century, the EU tries to develop various policies in order to cope with these
environmental problems. Tax is one of the most crucial policies that the EU utilises for fighting
against environmental problems. In the study, the development of environmental taxes in the EU is
analysed in terms of the types of taxes and economic fields of activity. It is determined that the rate
of environmental tax revenues of the EU in total tax revenue and in gross domestic product (GDP)
decreased in 1998-2017 period; the most crucial type of environmental tax is the energy tax; there is
no association among member countries in terms of environmental tax revenues; and due to their
structural characteristics the environmental tax revenues differ among countries.

Kaynakça

  • Andersen, Mikael Skou. (2007). Environmental tax reforms in Europe. İçinde M.S. Andersen, T. Barker, E. Christie, P. Ekins, J. F. Gerald, J. Jilkova, … S. Speck (Ed.), Competitiveness effects of environmental tax reforms (ss. 6–15). Denmark: Publishable Final Report to the European Commission, DG Research and DG TAXUD (Summary Report).
  • Bahn-Walkowiak, B., & Steger, S. (2015). Resource targets in Europe and worldwide: An overview. Resources, 4, 597–620.
  • Barde, J.-P. (1994). Economic ınstruments in environmental policy: Lessons from OECD experience and their relevance to developing economies (No. Working Paper No. 92).
  • Burns, W. (2017). The European Union’s emissions trading system: Climate policymaking model, or muddle? (Part 1). Tulane Environmental Law Journal, 30(2), 189–216.
  • Callan, S. J., & Thomas, J. M. (2013). Environmental economics & management: Theory, policy, and applications (6. Edition). Mason, Ohio: South-Western, Cengage Learning.
  • Çelikkaya, A. (2011). Avrupa Birliği üyesi ülkelerde çevre vergisi reformları ve Türkiye’deki durumun değerlendirilmesi. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 11(2), 97–120.
  • Çokgezen, J. (2007). Avrupa Birliği çevre politikası ve Türkiye. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23(2), 91–115.
  • Duru, B. (2007). Avrupa Birliği çevre politikası. İçinde Ç. Erhan & D. Senemoğlu (Ed.), Avrupa Birliği politikaları (ss. 169–188). Ankara: İmaj Yayınevi.
  • Ekins, P. (1999). European environmental taxes and charges recent experience, ıssues and trends. Ecological Economics, 31(1), 39–62.
  • European Commission [EC]. (2001). Environmental taxes - A statistical guide. Luxembourg: Office for Official Publications of the European Communities.
  • European Commission [EC]. (2013). Environmental taxes A statistical guide. Luxembourg: Publications Office of the European Union.
  • European Commission [EC]. (2019a). Excise duties: Energy tax proposal. Erişim Tarihi: 01 Kasım 2019, Erişim Adresi: https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-duties-energy/excise-duties-energy-tax-proposal_en
  • European Commission [EC]. (2019b). Policies. Erişim Tarihi: 21 Temmuz 2019, Erişim Adresi: https://ec.europa.eu/info/policies/environment_en#policies
  • European Commission [EC]. (2019c). Transport. Erişim Tarihi: 06 Kasım 2019, Erişim Adresi: https://ec.europa.eu/clima/policies/international/paris_protocol/transport_en
  • European Commission [EC]. (2014). Tax reforms in EU member states: 2014 report (No. Working Paper N. 48-2014). Luxembourg: Office for Official Publications of the European Communities.
  • European Environment Agency [EEA]. (1996). Environmental taxes: Implementation and environmental effectiveness. Copenhagen: European Environment Agency.
  • European Environment Agency [EEA]. (2016). Environmental taxation and EU environmental policies. Luxembourg: Publications Office of the European Union.
  • European Environment Agency [EEA]. (2019a). Environmental tax reform: Increasing individual incomes and boosting innovation. Erişim Tarihi: 30 Aralık 2019, Erişim Adresi: https://www.eea.europa.eu/highlights/environmental-tax-reform-increasing-individual
  • European Environment Agency [EEA]. (2019b). Environmental taxes. Erişim Tarihi: 30 Ekim 2019, Erişim Adresi: https://www.eea.europa.eu/publications/signals-2000/page016.html
  • European Environment Agency [EEA]. (2019c). Resource efficiency. Erişim Tarihi: 29 Aralık 2019, Erişim Adresi: https://www.eea.europa.eu/airs/2018/resource-efficiency-and-low-carbon-economy/resource-efficiency
  • European Parliament, C. of the E. U. Regulation (EU) No 691/2011 of the European Parliament and of the Council (2011). Official Journal of the European Union. Erişim Adresi: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:192:0001:0016:EN:PDF
  • European Union, Consolidated version of the Treaty on the Functioning of the European Union, 13 December 2007, 2008/C 115/01, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Decision No 1386/2013/EU of the European Parliament and of the Council of 20 November 2013 on a General Union Environment Action Programme to 2020 ‘Living well, within the limits of our planet’ Text with EEA relevance, Official Journal of the European Union L 354/171, 28 December 2013, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Single European Act, 17 February 1986, Official Journal of the European Communities O.J. (L 169) 1; 25 I.L.M. 506, 29 June 1987, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Treaty on European Union (Consolidated Version), Treaty of Maastricht, 7 February 1992, Official Journal of the European Communities C 325/5; 24 December 2002, Erişim Tarihi: 29 Ekim 2019.
  • Eurostat. (2017). Glossary: European system of national and regional accounts (ESA95). Erişim Tarihi: 05 Ağustos 2019, Erişim Adresi: https://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:European_system_of_national_and_regional_accounts_(ESA95)
  • Eurostat. (2019a). Environmental tax revenues. Erişim Tarihi: 05 Ağustos 2019, Erişim Adresi: http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&lang=en
  • Eurostat. (2019b). Environmental tax statistics - Detailed analysis. Erişim Tarihi: 24 Aralık 2019, Erişim Adresi: https://ec.europa.eu/eurostat/statistics-explained/index.php/Environmental_tax_statistics_-_detailed_analysis
  • Ferhatoğlu, E. (2003). Avrupa Birliği’nde ortak çevre politikası çerçevesinde çevre vergileri. e-yaklasim, 3, 1–7.
  • Görlach, B. (2013). What constitutes an optimal climate policy mix? Defining the concept of optimality, including political and legal framework conditions. Berlin: Ecologic Institute. Erişim Adresi: https://cecilia2050.eu/system/files/Görlach (2013)_What constitutes an optimal policy mix_0.pdf
  • Holzinger, A. J. (2003). Eco-taxes in the European Union: The need for a uniform structure. Wisconsin International Law Journal, 21(1), 185–222.
  • International Institute for Labour Studies. (2011). The double dividend and environmental tax reforms in Europe (No. EC-IILS Joint Discussion Paper Series No. 13). Tarihinde
  • Kanter, J., & Saltmarsh, M. (2009, Eylül 9). More in Europe look to carbon tax to curb emissions. New York Times. Erişim Adresi: https://www.nytimes.com/2009/09/10/business/energy-environment/10carbon.html
  • Langlet, D., & Mahmoudi, S. (2016). EU environmental law and policy. Oxford: Oxford University Press.
  • Managi, S., & Kuriyama, K. (2017). Environmental economics. New York: Routledge.
  • Markandya, A. (2012). Environmental taxation: What have we learnt in the last 30 years? İçinde L. Castellucci & A. Markandya (Ed.), Environmental taxes and fiscal reform (ss. 9–56). Palgrave Macmillan Publishers.
  • McEldowney, J. F., & Salter, D. (2016). Environmental taxation in the UK: the climate change levy and policy making. Denning Law Journal, 28, 37–65.
  • Miller, S. J., & Vela, M. A. (2013). Are environmentally related taxes effective? (No. IDB Working Paper Series No. IDB-WP-467, Inter-American Development Bank).
  • Milne, J. E. (2018). Introduction-A bird’s-eye view of environmental taxation. İçinde R. F. Mann & T. M. Roberts (Ed.), Tax law and the environment: A multidisciplinary and worldwide perspective. Maryland: Lexington Books.
  • Mutlu, A. (2006). Küresel kamusal mallar bağlamında sağlık hizmetleri ve çevre kirlenmesi: Üretim, finansman ve yönetim sorunları. Maliye Dergisi, 150, 53–78.
  • Norregaard, J., & Reppelin-Hill, V. (2000). Taxes and tradable permits as ınstruments for controlling pollution: Theory and practice (No. IMF Working Paper No: WP/00/13).
  • Öner, C. (2014). Çevre vergileri üzerine kavramsal bir deneme: Terminoloji ve uyumlaştırma problemleri. Ankara Barosu Dergisi, 3, 135–157.
  • Organisation for Economic Co-operation and Development [OECD]. (1997). Environmental taxes and green tax reform. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2001a). Consumption tax trends VAT/GST, excise and environmental taxes. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2001b). Environmentally related taxes in OECD countries. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2017). Environmental fiscal reform progress, prospects and pitfalls. OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2019). Environmental tax. Erişim Tarihi: 29 Aralık 2019, Erişim Adresi:https://data.oecd.org/envpolicy/environmental-tax.htm
  • Speck, S. (2008). The design of carbon and broad-based energy taxes in European countries. Vermont Journal of Environmental Law, 10, 31–59.
  • Speck, S., Andersen, M. S., Nielsen, H. Ø., Ryelund, A., & Smith, C. (2006). The use of economic instruments in Nordic and Baltic environmental policy 2001-2005. Copenhagen: National Environmental Research Institute.
  • Speck, S., & Jilkova, J. (2009). Design of environmental tax reforms in Europe. İçinde Mikael Skou Andersen & P. Ekins (Ed.), Carbon-energy taxation lessons from Europe (ss. 24–52). New York: Oxford University Press.
  • Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: A review of experience and policy design considerations. Climate Policy, 11(2), 922–943.

Avrupa Birliğinde Çevre Vergisi Gelirlerinin Karşılaştırmalı Analizi

Yıl 2020, Sayı: 57, 57 - 88, 23.12.2020
https://doi.org/10.18070/erciyesiibd.682132

Öz

Çalışma Avrupa Birliğinde (AB) çevre vergisi gelirlerinin gelişimini Eurostat verileri doğrultusunda analiz etmeyi amaçlamaktadır. Çevre sorunlarının son yüzyılda ciddi boyutlara ulaşması AB’nin çevre sorunları ile başa çıkabilmek için çeşitli politikalar geliştirmesine neden olmuştur. Vergiler, çevre sorunları ile mücadelede AB’nin kullandığı en önemli politika araçlarından birisidir. Çalışmada AB’de çevre vergilerinin gelişimi; vergi türleri ve ekonomik faaliyet alanları açısından analiz edilmiştir. AB’de çevre vergisi gelirlerinin toplam vergi gelirleri ve gayri safi yurtiçi hasıla (GSYH) içerisindeki payının 1998-2017 döneminde azaldığı, en önemli çevre vergisi türünün enerji vergileri olduğu, çevre vergisi gelirleri konusunda üye devletler arasında bir birlikteliğin olmadığı ve çevre vergisi gelirlerinin yapısal özelliklerden dolayı ülkeden ülkeye farklılık gösterdiği tespit edilmiştir.

Kaynakça

  • Andersen, Mikael Skou. (2007). Environmental tax reforms in Europe. İçinde M.S. Andersen, T. Barker, E. Christie, P. Ekins, J. F. Gerald, J. Jilkova, … S. Speck (Ed.), Competitiveness effects of environmental tax reforms (ss. 6–15). Denmark: Publishable Final Report to the European Commission, DG Research and DG TAXUD (Summary Report).
  • Bahn-Walkowiak, B., & Steger, S. (2015). Resource targets in Europe and worldwide: An overview. Resources, 4, 597–620.
  • Barde, J.-P. (1994). Economic ınstruments in environmental policy: Lessons from OECD experience and their relevance to developing economies (No. Working Paper No. 92).
  • Burns, W. (2017). The European Union’s emissions trading system: Climate policymaking model, or muddle? (Part 1). Tulane Environmental Law Journal, 30(2), 189–216.
  • Callan, S. J., & Thomas, J. M. (2013). Environmental economics & management: Theory, policy, and applications (6. Edition). Mason, Ohio: South-Western, Cengage Learning.
  • Çelikkaya, A. (2011). Avrupa Birliği üyesi ülkelerde çevre vergisi reformları ve Türkiye’deki durumun değerlendirilmesi. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 11(2), 97–120.
  • Çokgezen, J. (2007). Avrupa Birliği çevre politikası ve Türkiye. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 23(2), 91–115.
  • Duru, B. (2007). Avrupa Birliği çevre politikası. İçinde Ç. Erhan & D. Senemoğlu (Ed.), Avrupa Birliği politikaları (ss. 169–188). Ankara: İmaj Yayınevi.
  • Ekins, P. (1999). European environmental taxes and charges recent experience, ıssues and trends. Ecological Economics, 31(1), 39–62.
  • European Commission [EC]. (2001). Environmental taxes - A statistical guide. Luxembourg: Office for Official Publications of the European Communities.
  • European Commission [EC]. (2013). Environmental taxes A statistical guide. Luxembourg: Publications Office of the European Union.
  • European Commission [EC]. (2019a). Excise duties: Energy tax proposal. Erişim Tarihi: 01 Kasım 2019, Erişim Adresi: https://ec.europa.eu/taxation_customs/business/excise-duties-alcohol-tobacco-energy/excise-duties-energy/excise-duties-energy-tax-proposal_en
  • European Commission [EC]. (2019b). Policies. Erişim Tarihi: 21 Temmuz 2019, Erişim Adresi: https://ec.europa.eu/info/policies/environment_en#policies
  • European Commission [EC]. (2019c). Transport. Erişim Tarihi: 06 Kasım 2019, Erişim Adresi: https://ec.europa.eu/clima/policies/international/paris_protocol/transport_en
  • European Commission [EC]. (2014). Tax reforms in EU member states: 2014 report (No. Working Paper N. 48-2014). Luxembourg: Office for Official Publications of the European Communities.
  • European Environment Agency [EEA]. (1996). Environmental taxes: Implementation and environmental effectiveness. Copenhagen: European Environment Agency.
  • European Environment Agency [EEA]. (2016). Environmental taxation and EU environmental policies. Luxembourg: Publications Office of the European Union.
  • European Environment Agency [EEA]. (2019a). Environmental tax reform: Increasing individual incomes and boosting innovation. Erişim Tarihi: 30 Aralık 2019, Erişim Adresi: https://www.eea.europa.eu/highlights/environmental-tax-reform-increasing-individual
  • European Environment Agency [EEA]. (2019b). Environmental taxes. Erişim Tarihi: 30 Ekim 2019, Erişim Adresi: https://www.eea.europa.eu/publications/signals-2000/page016.html
  • European Environment Agency [EEA]. (2019c). Resource efficiency. Erişim Tarihi: 29 Aralık 2019, Erişim Adresi: https://www.eea.europa.eu/airs/2018/resource-efficiency-and-low-carbon-economy/resource-efficiency
  • European Parliament, C. of the E. U. Regulation (EU) No 691/2011 of the European Parliament and of the Council (2011). Official Journal of the European Union. Erişim Adresi: https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2011:192:0001:0016:EN:PDF
  • European Union, Consolidated version of the Treaty on the Functioning of the European Union, 13 December 2007, 2008/C 115/01, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Decision No 1386/2013/EU of the European Parliament and of the Council of 20 November 2013 on a General Union Environment Action Programme to 2020 ‘Living well, within the limits of our planet’ Text with EEA relevance, Official Journal of the European Union L 354/171, 28 December 2013, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Single European Act, 17 February 1986, Official Journal of the European Communities O.J. (L 169) 1; 25 I.L.M. 506, 29 June 1987, Erişim Tarihi: 29 Ekim 2019.
  • European Union, Treaty on European Union (Consolidated Version), Treaty of Maastricht, 7 February 1992, Official Journal of the European Communities C 325/5; 24 December 2002, Erişim Tarihi: 29 Ekim 2019.
  • Eurostat. (2017). Glossary: European system of national and regional accounts (ESA95). Erişim Tarihi: 05 Ağustos 2019, Erişim Adresi: https://ec.europa.eu/eurostat/statistics-explained/index.php/Glossary:European_system_of_national_and_regional_accounts_(ESA95)
  • Eurostat. (2019a). Environmental tax revenues. Erişim Tarihi: 05 Ağustos 2019, Erişim Adresi: http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=env_ac_tax&lang=en
  • Eurostat. (2019b). Environmental tax statistics - Detailed analysis. Erişim Tarihi: 24 Aralık 2019, Erişim Adresi: https://ec.europa.eu/eurostat/statistics-explained/index.php/Environmental_tax_statistics_-_detailed_analysis
  • Ferhatoğlu, E. (2003). Avrupa Birliği’nde ortak çevre politikası çerçevesinde çevre vergileri. e-yaklasim, 3, 1–7.
  • Görlach, B. (2013). What constitutes an optimal climate policy mix? Defining the concept of optimality, including political and legal framework conditions. Berlin: Ecologic Institute. Erişim Adresi: https://cecilia2050.eu/system/files/Görlach (2013)_What constitutes an optimal policy mix_0.pdf
  • Holzinger, A. J. (2003). Eco-taxes in the European Union: The need for a uniform structure. Wisconsin International Law Journal, 21(1), 185–222.
  • International Institute for Labour Studies. (2011). The double dividend and environmental tax reforms in Europe (No. EC-IILS Joint Discussion Paper Series No. 13). Tarihinde
  • Kanter, J., & Saltmarsh, M. (2009, Eylül 9). More in Europe look to carbon tax to curb emissions. New York Times. Erişim Adresi: https://www.nytimes.com/2009/09/10/business/energy-environment/10carbon.html
  • Langlet, D., & Mahmoudi, S. (2016). EU environmental law and policy. Oxford: Oxford University Press.
  • Managi, S., & Kuriyama, K. (2017). Environmental economics. New York: Routledge.
  • Markandya, A. (2012). Environmental taxation: What have we learnt in the last 30 years? İçinde L. Castellucci & A. Markandya (Ed.), Environmental taxes and fiscal reform (ss. 9–56). Palgrave Macmillan Publishers.
  • McEldowney, J. F., & Salter, D. (2016). Environmental taxation in the UK: the climate change levy and policy making. Denning Law Journal, 28, 37–65.
  • Miller, S. J., & Vela, M. A. (2013). Are environmentally related taxes effective? (No. IDB Working Paper Series No. IDB-WP-467, Inter-American Development Bank).
  • Milne, J. E. (2018). Introduction-A bird’s-eye view of environmental taxation. İçinde R. F. Mann & T. M. Roberts (Ed.), Tax law and the environment: A multidisciplinary and worldwide perspective. Maryland: Lexington Books.
  • Mutlu, A. (2006). Küresel kamusal mallar bağlamında sağlık hizmetleri ve çevre kirlenmesi: Üretim, finansman ve yönetim sorunları. Maliye Dergisi, 150, 53–78.
  • Norregaard, J., & Reppelin-Hill, V. (2000). Taxes and tradable permits as ınstruments for controlling pollution: Theory and practice (No. IMF Working Paper No: WP/00/13).
  • Öner, C. (2014). Çevre vergileri üzerine kavramsal bir deneme: Terminoloji ve uyumlaştırma problemleri. Ankara Barosu Dergisi, 3, 135–157.
  • Organisation for Economic Co-operation and Development [OECD]. (1997). Environmental taxes and green tax reform. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2001a). Consumption tax trends VAT/GST, excise and environmental taxes. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2001b). Environmentally related taxes in OECD countries. Paris: OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2017). Environmental fiscal reform progress, prospects and pitfalls. OECD Publications.
  • Organisation for Economic Co-operation and Development [OECD]. (2019). Environmental tax. Erişim Tarihi: 29 Aralık 2019, Erişim Adresi:https://data.oecd.org/envpolicy/environmental-tax.htm
  • Speck, S. (2008). The design of carbon and broad-based energy taxes in European countries. Vermont Journal of Environmental Law, 10, 31–59.
  • Speck, S., Andersen, M. S., Nielsen, H. Ø., Ryelund, A., & Smith, C. (2006). The use of economic instruments in Nordic and Baltic environmental policy 2001-2005. Copenhagen: National Environmental Research Institute.
  • Speck, S., & Jilkova, J. (2009). Design of environmental tax reforms in Europe. İçinde Mikael Skou Andersen & P. Ekins (Ed.), Carbon-energy taxation lessons from Europe (ss. 24–52). New York: Oxford University Press.
  • Sumner, J., Bird, L., & Dobos, H. (2011). Carbon taxes: A review of experience and policy design considerations. Climate Policy, 11(2), 922–943.
Toplam 51 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Süleyman Dikmen 0000-0002-5434-0532

Hüseyin Güçlü Çiçek 0000-0003-2883-9468

Yayımlanma Tarihi 23 Aralık 2020
Kabul Tarihi 27 Temmuz 2020
Yayımlandığı Sayı Yıl 2020 Sayı: 57

Kaynak Göster

APA Dikmen, S., & Çiçek, H. G. (2020). Avrupa Birliğinde Çevre Vergisi Gelirlerinin Karşılaştırmalı Analizi. Erciyes Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi(57), 57-88. https://doi.org/10.18070/erciyesiibd.682132

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