Abstract:
Climate change and environmental pollution are important problems need to be tackled all around the world. These problems make countries to create new implementations to reduce environmental pollution and to figure out climate change issue. Taxation is one of the most common tools of these implementations. Especially beginning from the 1990s, the carbon tax has been come into prominence in practice to abolish environmental problems and to ensure sustainability in this regard. Carbon tax was introduced firstly in Finland and it is in practice in many countries all around the world. In Turkey, there is no taxation called carbon tax but practices have been conducting tax regulations to reduce emission. In this study, carbon tax which might take place among tax regulation in Turkey is evaluated. As a result, it has been detected that carbon tax can be one of the most important political tools to solve environmental issues such as greenhouse gas emissions reduction even it has pros and cons.
Keywords: carbon tax, greenhouse gas emmision, Turkey
DOI: 10.20472/IAC.2018.935.012
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