Climate change policies and ecological taxes in Turkey

Climate change is accepted as an existential problem, in the words of the United Nations Secretary-General Antonio Guterres. This problem, whose impact and size is increasing day by day, and which humanity seeks a common solution on a global scale, has been included in the Sustainable Development Goals of the United Nations. The fact that the problem of climate change cannot be limited to a certain period and its effects cannot be eliminated for many years, even if it is struggled, reveals the decisive aspect of this problem that distinguishes it from other fundamental problems today. Today, the increase in the risks and threats of climate change has also made it mandatory for countries to integrate the measures to be taken against climate change into national policies, strategies and plans. Although countries are affected differently against the effects of climate change, it is seen that poor countries with low income levels are more vulnerable to climate change. In this respect, countries are trying to contribute to the fight against climate change and ultimately to the solution of the climate problem on a global scale, within the framework of the targets in the Paris Agreement. The agreement requires countries to set their emission targets and fulfill their emission targets in terms of reducing greenhouse gas emission rates, which are seen as the source of climate change. In addition to incentive mechanisms for reducing greenhouse gas emissions, there are tax applications. In addition to reducing the tax burden on sectors with emission sources, it is also important to expand renewable energy sources in energy production. In this study, Turkey's climate change policies and ecological taxation are discussed. In the first part of the study, climate, the concept of climate change, its causes and effects are explained conceptually. In the second part of the study, the arguments affecting climate change, international organizations that make efforts on climate change, conferences and conventions are discussed. In the third part of the study, the general and theoretical framework of ecological taxes is given and ecological taxes applied in Turkey are explained. In addition, an ecological evaluation was made within the scope of the Budgets of the Central Government and Local Administrations. Finally, Augmented Dickey-Fuller (ADF) and Philips-Perron (PP) unit root tests were used to determine the relationship between ecological taxes and pollution in Turkey. Toda-Yamamoto causality analysis was used to determine the causality relationship between the variables. As a result of the analysis, it was determined that there is a bidirectional causality relationship between pollution and environmental taxes, and a unidirectional causality relationship from energy consumption to pollution and from energy consumption to environmental taxes. Based on the findings obtained in the study, it has been revealed that pollution has a significant effect on environmental taxes, and environmental taxes have a significant effect on pollution.