FİSKAL VE EKSTRAFİSKAL AMAÇLAR BAĞLAMINDA 1970’LERDEN GÜNÜMÜZE ÇEVRE VERGİLERİ

To take necessary action on like factors which are day by day growing with the climate change which caused by global warming, air pollution, noise pollution (noise), the ozone layer damaging gas emissions, various wastes, chemicals, transportation and energy source emissions of harmful to the environment, the need of eco taxes regulatory effects is intensified. Environmental taxes are utilized financial instruments on the environmental protection and ensuring sustainability of environment. However, in the literature of environmental taxes is not the only benefit to protect the environment, but they also provide other benefits. A second benefit of the environmental taxes, its gaining revenues, to compensate for the decline in the other taxes. According to the OECD and Eurostat classification of environmental taxes; it can be analyzed in four groups. These groups, energy taxes, transportation taxes ,pollution taxes and source taxes.Therefore in practice in many countries, water pollution, noise pollution to reach locations of various types of environmental taxes are given. However, it can be said that today’s both developing and developed countries have continued to increase the tend to bring new environmental taxes . World in the early 1970s, developed economies have adopted the principle of polluter pays. OECD countries in 1972, when accepting this policy which was in the European Community's first Environmental Action Programme in 1973, the Treaty of Rome in 1985, were interviewed. Environmental taxes principles established in EU countries and the carbon tax was adopted in 1991 by the European Commission. the principle of limiting CO2 emissions in the 2000s was adopted in the Rio Convention in 1992 by EU member countries. Hence environmental taxes which are the examples of Pigouvian taxes, have been integrated into the tax system of many countries via green tax reform in OECD countries throughout the early 1990s. In 1994, the United Nations Framework Convention on Climate Change came into effect. the Kyoto protocol, signed in 1997 and its came into effect in 2005. With the Kyoto protocol practices of environmental taxes have become widespread around the world. Members of the European Union carbon dioxide emissions and its additional payments related to the agreement process, initiated in 2005. Today, around 375 environment-related taxes in OECD countries, and 250 types of fees and fines such species are suggested. But %90 of them(of these) composed of motor vehicles taxes and motor vehicle fuel taxes.In 1990, the carbon tax for the first time enforced in Finland. With EU accession of this country, electricity tax with the carbon tax instead of carbon tax was introduced in 1997. Types of environmental taxes in EU countries are much more than our country’s for the quantity and variety. In EU countries there are a lot of environmental taxes like nitrogen compounds tax, the water consumption fee tax, waste water, pesticides limit the use tax, fertilizer taxes and fees, landfill tax, construction-building tax, recyling containers and drums and many other types of taxes. In our country there are excise taxes on some energy products and one type of environmental taxes on buildings, which is called environmental and purification tax. Its environmental tax liability starts with the using of buildings. Determination of the tax scale of this taxation changes according to buildings outside the metropolitan areas municipalities or in the metropolitan areas municipalities. Compared to other municipalities in the metropolitan areas municipalities environmental and purrification tax executed for the tax rate more than 25% rate. Tax buildings comes from five degrees in the tax scale of environmental and purification which are classified according to the cost of the building, also the buildings are divided into 7 groups. İn this taxation residential water consumption based on cubic meters. Per cubic meter is calculated by multiplying the amount of specified price for the year. These amounts are increased each year at the rate of revaluation. The other related taxes on the environment are excise taxes on some energy products in Turkey. They are listed in A and B category of excise taxes. Some of them are on the aircraft fuel, unleaded super gasoline, unleaded regular gasoline, leaded regular and super petrol, natural gas, fuel oiller, lubricating oil, differential oil, base oil, such as jet fuel and diesel oil and oil products, and benzol, solvents, varnishes, pentane, ether, thinner. Although in our country there is no tax deduction for hybrid vehicles, developed countries are applying various tax incentives for hybrid vehicles. In this study, conceptual description of environmental taxes, environmental tax types, environmental taxes for the theoretical context, environmental taxes development in Turkey and in some practices in developed countries, so comparisons about the environmental taxation in some developed countries and between Turkey are examined.