An evaluation of environmental taxes in Turkey according to taxation principles

This study aims to analyze the theoretical foundations and practical implementation of environmental taxes, which are used as a fiscal instrument to prevent environmental pollution. The first section of the study will address the economic causes of environmental problems, market failures, and key concepts such as externalities, while also examining the policy instruments utilized in environmental policy. The second section will explore the types and characteristics of environmental taxes, as well as their environmental, economic, and social impacts, and will assess them in terms of the principles of taxation. The third section will provide a detailed analysis of the environmental taxes currently implemented in Turkey, evaluating the effectiveness of different tax types and their contribution to environmental policy. Furthermore, Turkey's practices will be examined in comparison with those of the European Union and OECD countries. The study ultimately aims to develop policy recommendations for ensuring a more effective and principled use of environmental taxes in Turkey.