The carbon tax as an environmental tax sample: Theory and practise

It has been seen that there is an existence of interaction between economic growth and energy production and energy consumption when the examples of literature are examined. An economic growth type, giving rise to high level of greenhouse gas emission emitting by depending on the usage of fossil fuel's weight comparatively in the economy and not taking sustainability principle in the usage of natural sources into consideration, cause environmental problems and has an negative effects on social welfare level. In the solution of environmental problems in question, carbon tax is one of the market based economic policy tools which is used within the scope of green tax reforms. Carbon taxes have some advantages such as economic efficiency, transparency and ease of implementation, promoting clean and renewable energy, making contributions for green employment and environment friendly economic growth. Together with its advantages expressed, carbon taxes has some disadvantages such as political applicability, the requirement of international cooperation, uncertainty for emission reduction and possible effects to cause an inequality on income distributon. In this thesis study, it has firstly been formed a theoretical basis in relation to what carbon taxes have the characteristics in terms of taxation techniquies. In this context, by giving place to the principles to be able to take into consideration in the carbon tax design, the possible effects of carbon taxes on the macroeconomic indicators has been examined by taking advantages of the results of country implementation. In the conclusion part, within the scope of selected countries, Carbon tax experiences in the world have been examined and it has been made evaluations and made suggestions how to design carbon tax in Turkey by determining the factors giving rise to success and failures in terms of economy and environment in the implementation of carbon tax in the countries in question