"CARBON TAX" AS A SUSTAINABLE DEVELOPMENT PROPOSAL

The industry-oriented growth and development understanding that prevailed in the past has led to the ignoring of the protection of the environment and environmental damage has grown over the years. In the 1990s, sustainability discussions started and a series of measures started to be planned and implemented by states and supra-state institutions.
 
One of the measures taken in this context is the implementation of carbon tax. The increase in greenhouse gas emissions, which we can say as the most important cause of environmental damage, was brought to the agenda in the Kyoto Protocol, and after the awareness created, states started to put into use economic tools used as a precaution. One of them is "carbon tax". In addition, within the context of the European Green Deal, the EU stipulated the countries that would trade with it to minimize carbon emissions in the production process and implemented the necessary commercial measures.
 
Carbon tax is the tax charged by producers and organizations in proportion to the carbon emission generated during production. In this way, it is thought that there will be an incentive to reduce carbon emission and use renewable energy, since the taxpayer who will damage the environment will pay a price.
  
In Switzerland, Denmark, Sweden, Poland and Germany where implements a carbon tax, between the years 1990-2017 are known to show a decreasing trend over the years of carbon emissions. In Turkey, the carbon tax is not applied, it is observed that increased carbon emissions in this period.
 
Turkey aimed to prevent environmental damage by making economic measures have begun to take chargeable of the use of plastic bags, have been successful in deterring consumers. But the other addresse of environmental damage is producers. Turkey's implementation of the carbon tax, both to reduce environmental damage will not disrupt their trade relations with the EU. Thus, our country will be one step closer to the goal of sustainable development.
 
Res. Asst. Merve TOSUN
 
References
Bali, S., & Yayli, G. (2019). Karbon Vergisinin Türkiye'de Uygulanabilirliği 1. Third Sector Social Economic Review, 54(1), 302-319.
Yıldız, S. (2017). Sürdürülebilir Kalkınma İçin Karbon Vergisi. Muhasebe ve Vergi Uygulamaları Dergisi, 10(3), 367-384.
https://www.brikasurdurulebilirlik.com/avrupa-yesil-mutabakati-ve-karbon-vergisi-belki-yarin-belki-yarindan-da-yakin/
https://ekoiq.com/2019/04/08/posetin-otesinde-vergiyle-surdurulebilir-kalkinma/