Ecological taxation in the perspective of united nations sustainable development goals

This thesis examines the role of financial instruments in solving global environmental problems and explores the theoretical foundations and practical application of ecological taxation within the framework of the United Nations Sustainable Development Goals (SDGs). The rapid increase in production and consumption activities following the Industrial Revolution has led to the destruction of natural resources and environmental degradation. The sustainable development approach developed to address these issues guides development policies in their environmental, economic and social dimensions. In this thesis, the historical development and basic components of sustainable development are discussed, and the role of ecological taxes in internalising environmental externalities is analysed. In addition, ecological tax practices in the world and in Turkey are evaluated comparatively, and the importance of these taxes in the context of green transformation and the European Green Deal is emphasised. As a result, a strong and multidimensional relationship between the United Nations Sustainable Development Goals (SDGs) and ecological taxation policies has been revealed. The SDGs represent a holistic approach that addresses environmental sustainability and economic and social development goals together. In this regard, ecological taxes not only reduce environmental damage but also emerge as structural policy tools that support the feasibility of the SDGs. However, the effectiveness of these taxes depends on their design, taking into account multifaceted elements such as public support, transparent management, and their impact on income distribution.