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ÇEVRE VERGİLERİ VE GELİR DAĞILIMI

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 2004
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The distributional effects of environmental taxes are certainly of great importance.There is a general view that environmental taxes like energy and carbon taxes will be regressive. However it is possible that with revenue recycling, the negative impact of these taxes on income distribution could be mitigated or alleviated. On the other hand, efficiency considerations are also important in designing welfare improving environmental tax reform. Government revenue coming from environmental taxes has an efficiency value because it can be used to finance cuts in pre-existing distortionary taxes. Of course, obtaining the optimal balance between income redistribution and efficiency point of view is an important tax policy problem in the discussion on environmental tax reforms.
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Abstract (Original Language): 
Modern vergi sistemlerinde yer almaya başlayan çevre vergilerinin gelir dağılımına etkisi önemli bir inceleme alanını oluşturmaktadır. Bu tür vergilerin gelir dağılımı üzerindeki etkisi öncelikle nispi fiyatlardaki değişiklik yoluyla ortaya çıkan ve çoğunlukla olumsuz olduğu ileri sürülen etkidir. Ayrıca, çevre vergilerinden elde edilen vergi hasılatı, toplam vergi hasılatını değiştirmeyecek bir şekilde, gerek gelir dağılımı üzerindeki bu etkiyi azaltmayı ya da ortadan kaldırmayı, gerekse kaynak tahsisinde etkinliği sağlamayı amaçlayarak vergi sisteminde yer alan vergi ya da vergilerin düşürülmesinde kullanılabilir. Bu tür vergi değişikliklerinin etkileri, çevre vergilerinin gelir dağılımını ne yönde etkilediğinin bilinebilmesi, dolayısıyla toplum refahını artırıcı vergi politikalarının şekillendirilmesi açısından büyük önem taşımaktadır.
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REFERENCES

References: 

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