Global climate change and environmental taxes: An evaluation for Turkey

The environment and climate, which have the quality of being a global public good with the spread of its benefits to countries and future generations, imposeres ponsibilities on states at a level to engage in international join tefforts. There fore, the environment has ceased to be a tool for the economy today. Inaddition to com bating the destruction caused by environmental problems and protecting the environment, environmental and fiscal policies should be compatible in order to ensures us tainable development. In this the sis, climate change and the environmental reexamined conceptually and environmental taxes for Turkey are evaluated com paratively by using the data of the Organization for Economic Cooperationand Development. These taxes are examine dunder the title of energy taxes, transportation taxes, pollution taxes and resource taxes. Theaim of the study is to com paratively examine these taxes, which are described as environmental taxes in the European Union member countries and in Turkey. In the study, it has been determined that environmental taxes in Turkey are mostly collected for financial purposes. It has been determined that thes hare of transportation taxes for Türkiye is gradually increasing.