Environment taxes within the terms of environmental policy in Europian Union and a evalution of Turkey

External costs of environmental pollution are extremely high. As a result of an increase in production and consumption due to industrial and technological improvements, air, water and soil have started to be polluted, the national resources has started to be exhausted, and refreshing nature itself has damaged. Such externalities can be characterized by taxation on products and services subject to consumption or taxation on some stages of production processes having social costs.Beginning of negotiations of EU membership in Turkey, there is a variation in environmental policy within the frame of adaptation program of Acquis Communautaire. This variation has also begun to seen on environment taxes. Enviromental taxation could not find an application area in Turkey as in OECD countries or European Union. In these counties, environment taxes make producers and consumers direct to harmless environment activities as well as provide technological development. Thus, environment taxes of these countries aim firstly?to direct and to control?. Secondly, it aims financial benefits.In Turkey; the taxes accepted as environment taxes are fuel consumption tax, motor vehicles tax and environment tax. However, since these taxes aim firstly financial benefit and a little bit of their income are used in order to conserve, it is an obstacle for their specifications in directing and controlling to evolve same as EU countries. In frame of Turkey's adaptation to Acquis Communautaire, environment taxes of Turkey should be directed to economic activities of environmental damage. The technologies and tax reductions which damage environment less should be encouraged. As a result of this, the level of environmental pollution aiming to protection of environment can be decreased and also economical development can be encouraged by decreasing in tax on manpower and capital, which can also be an obstacle for economical development.