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ÇEVRE VERGİLERİ VE ÇİFTE YARAR

Journal Name:

  • İstanbul Üniversitesi İktisat Fakültesi Mecmuası

Publication Year:

  • 2005
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Improving the quality of natural environment can be achieved by well-designed environmental taxesAs known,the benefit coming from the good quality of environment, is called as the first dividend of these taxes. Because efficiency considerations are very important in designing welfare improving environmental tax reform, the revenues stemming from environmental taxes can be used to lower the distortionary taxes of the tax system in a country.Thus it is possible to get certain additional efficiency gains associated with the reduction in ordinary distortionary taxes. This second benefit associated with additional efficiency gains of revenue-neutral environmental tax reform is known as second dividend in the literature of environmental economics. Naturally, double dividend concept is relevant to second-best environmental taxation. Whether a revenue-neutral environmental tax reform may produce a double dividend is an important question on theoretical and empirical grounds.However,unforhtnately the debate about the double dividend has not yet come to the end.
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Abstract (Original Language): 
Çevrenin niteliğinin iyileştirilmesi amacına uygun olarak şekillendirilen çevre vergilerinin birinci faydası, daha temiz bir çevrede yaşamakdan kaynaklanır. Çevre vergileri aynı zamanda vergi geliri de sağlamaktadır. Elde edilen bu gelirler.toplam vergi gelirlerini değiştirmeyecek bir şekilde kaynak tahsisini saptırıcı etkiye sahip vergilerin düşürülmesinde kullamlabilir.Buradan sağlanan etkinlik kazançları da çevre ekonomisi literatüründe ikinci yarar olarak bilinmektedir. Çevre vergilerinin iki faydasının da elde edilebilmesi vergi sistemindeki vergilerin optimalden farklı -yüksek-bir düzeyde olmasını gerektirdiğinden, toplam vergi gelirlerini değiştirmeyen bir çevre vergisi reformunun "çifte yarar" sağlayıp sağlamayacağı hem teorik, hem de ampirik düzeyde cevaplanması gereken önemli bir sorunu oluşturmaktadır. Doğal olarak,bıı sorunun cevabı, çevre vergisi reformlarının gerçekleştirilmesinde yol gösterecektir. Ancak, çifte yarar konusundaki tartışmalar henüz bir sonuca ulaşmamıştır.
FULL TEXT (PDF): 
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  • 2
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  • Turkish

REFERENCES

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Maliye Bakanlığı Gelirler Genel Müdürlüğü Web Sitesi (Çevrimiçi;www.geIirler.gov.tr)
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