Environmental taxes on the prevention of negative externalities: A comparative analysis of applications in Turkey and selected countries"

In the study, it is aimed to examine the methods applied to prevent, eliminate the negative effects of externalities on the environment or to compensate for the resulting damages within the scope of current environmental tax practices in Turkey and selected EU countries. The issue discussed in this study is to consider the damage to the environment rather than the environmental taxes obtained by the effect of externalities. Environmental pollution resulting from production and consumption activities has become a global problem. The measures taken to prevent damage to the environment will reduce the pressure on the environment and will become less threatening to the health of people and other living things today and in the future. In the study, environmental pollution resulting from negative externality, which is one of the types of externalities, is discussed, and the efforts of Turkey and selected EU countries to prevent damage to the environment have been discussed. The research was conducted by giving theoretical information along with data collection, literature review and analysis, taking into account the field study practices related to this subject, and both national and international data were taken into account. As a result of the research, it has been concluded that although there are many laws created by considering environmental benefits in Turkey, they are insufficient in practice compared to EU countries and environmental taxes are not applied effectively