Evaluation of green taxes in some OECD countries and Turkey by Panel Data Analysis

The fact that it is a tax type that prioritizes environmental concerns in order to protect the ecological balance has made green taxes an important tax that is frequently brought to the agenda by governments today. The examination of green taxation in the transition to green economy in Turkey will only be possible with a comparative panel data analysis review and evaluation on green taxation in the transition to green economy in some countries. The aim of this study is to examine the green taxation practices in the world and in Turkey and to make inferences for Turkey by making a comparative evaluation as a result of these examinations. The detailed implementation of green taxes in few countries and the observability of the practices in these countries constituted the starting point of our study. According to the results of the findings, green taxation practices in the world have been taken only for the purpose of generating income, except for some countries, instead of preventing environmental damage. Countries that apply carbon tax in order to reduce greenhouse gas and carbon dioxide emissions in the world (especially Scandinavian countries such as Finland, Sweden, Norway, Denmark) can be stated as successful countries in green taxation. However, increasing environmental policies in which all countries of the world meet on a common ground in terms of green taxation will be beneficial for all world citizens for future generations. There is no direct application on green taxes othar than environmental tax in Turkey. In Turkey, motor vehicle tax, special consumption tax and value added tax on fuel are collected for income purposes other than green taxation. Motor vehicle tax should be rearranged in order to protect the environment in Turkey. Since older vehicles will pollute the environment more, more tax should be levied on such vehicles. In the framework of the polluter pays principle, the bag tax application, which imposes a fee on the use of bags, should not be considered within the scope of green taxation, as it is a fee.