An Analysis of Green Taxation in Turkey for Sustainable Growth

Abstract

Ecological problems such as global warming, climate change, and loss of biodiversity are at the top of governments' agendas as negative externalities like fewer water sources, food and energy shortage, drought, desertification, and migration have recently been deeply felt by societies. Environmentally related taxes are one of the most important instruments of fiscal policy used to internalize “negative externalities” to prevent environmental pollution and to ensure sustainable growth. This type of tax represents the ideal principle that “the polluter pays.” Most of the European and OECD countries today have revised their tax systems to stop environmental destruction and have begun to implement environmental taxation. The purpose of this chapter is to carry out an analysis of green taxation in Turkey for sustainable growth. In this regard, this study aims to analyze green taxation practices and regulations within the scope of a sustainable economy in Turkey and offer solutions by considering the practices in various countries with effective green taxation policies.