The evaluation of the carbon tax implementation within the framework of Green Reconciliation in terms of the EU and Türkiye

Environmental pollution, which has become a major problem in the world, negatively affects all living things on a global scale. In this direction, each country has developed environmental policies to reduce these negative effects. Environmental policy is also important for Türkiye. Turkey continues its efforts to achieve harmonization in both legislation and practice in the European Union (EU) negotiation process. In this study, primarily environmental concepts, the main environmental policies and methods applied with a historical perspective are discussed. In addition, the current situation of carbon tax practices on environmental management in terms of Turkey has been examined in line with the Emissions Trading System (ETS) and the Border Carbon Regulation Mechanism (SKDM) implemented by the EU within the framework of the Green Agreement. The main purpose of the study is to expand the scope of environmental policies of Turkey, which is at an important point in commercial relations with the EU, to implement carbon pricing instruments such as ETS and Carbon tax and to reveal that this application can provide additional benefits to Turkey. In addition, as stated in Turkey's twelfth development plan, the goals of achieving sustainable development and inclusive growth in line with green economy and green growth are to show that Turkey is open to new formations. In this respect, a situation analysis has been made with the stages Turkey has gone through in the historical process, and it has been concluded that the taxes applied within the scope of environmental policy have not reached their full purpose, and it is aimed to accelerate the practices that will provide additional benefits in commercial relations by regulating carbon pricing such as carbon tax, ETS, apart from Environmental Cleaning Tax (ÇTV). suggestions have been made.