Externality problems and environmental taxes

The environment is a concept, which includes everything that exists in it including living and non-living beings. The environment is an important element for living creatures to survive. However, as a result of the production and consumption activities of people, the environment has been destroyed and polluted. Environmental pollution has increased more and more, endangering the lives of all living things. Since the concept of environment is a concept that encompasses global areas, environmental pollution has also become a global threat. Global problems need global solutions. For this reason, environmental policies have started to be implemented in the world to prevent environmental pollution. The most common and effective solution to environmental problems is taxes, which are a public tool. Environmental taxes are applied to production and consumption activities that emit pollution. With the implementation of environmental tax, environmental problems that occur due to negative externalities are tried to be prevented. In this study, environmental problems are discussed within the framework of the concept of externality. The impact of environmental taxes and environmental taxes applied in the world and Turkey are examined in the light of recent data. The success and the negative aspects of taxes in terms of preventing pollution are covered. Provided incentives for renewable energy sources in Turkey, exemptions and applications are mentioned. Keywords: Environmental Pollution, Negative Externalities, Environmental Taxes, on World Environment Tax Practices, Applied Environmental Tax in Turkey