Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi
Yıl: 2023 Cilt: 45 Sayı: 412 Sayfa Aralığı: 90 - 102 Metin Dili: Türkçe İndeks Tarihi: 30-05-2023
Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi
Öz: Çalışmada sürdürülebilir kalkınmanın ve büyümenin sağlanmasında artan kaynak kullanımında çevresel bir çözüm olan geri dönüşüm süreci ele alınmaktadır. Muhtelif teknikler vasıtasıyla tekrar kullanılabilir maddelerin/atıkların döngüsel ekonomiye kazandırılması olarak tanımlanabilen sürecin iktisadi açıdan teşvik edici unsurlar barındırması beklenmektedir. Çalışma esas olarak bu noktada kamu kesiminin önemine yoğunlaşmaktadır. Kamu kesiminin piyasa ekonomisini düzenleme araçlarından biri olan verginin bu çerçevede nasıl ele alındığı veya alınabileceği çalışmanın temel amacını oluşturmaktadır. Buna göre ekonomik açıdan özellikle tercih edilmeme sebebi olan geri dönüşüm sektörünün mali araçlarla teşvik edilmeye çalışıldığı ve böylece çevresel olarak yararlı sonuçlar alınabileceği görülmüştür. Vergilemenin iyi kurgulanmış olması ve sektörel esneklikle farklı vergileme rejimlerinin uygulanması ile birlikte bir takım idari kısıtlamalarla sürecin etkin yürütülmesi mümkün hale gelmektedir.
Anahtar Kelime: TAXATION OF RECYCLING AS AN ENVIRONMENTAL MEASURE
Öz: In the study, the process of recycling which is an enviromental solution in increasing resource use in ensuring sustainable development and growth, is discussed. The process, which can be defined as bringing reusable material/waste into the circular economy through varius techniques, is expected to have economic incentives. The study have mainly focused on importance of the public sector at this point. The main purpose of the study is how tax, which is one of the means of regulating the market economy, have been handled in this framework. Accordingly, it has been seen that recycling sector, which is not particularly preferred economically, is tried to be encouraged by financial means and thus environmentally beneficial results can be obtained. It becomes possible to carry out the process effectively with a number of administrative restrictions, well-structured taxation, and practices of different taxation regimes that have sectoral flexibility.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Bibliyografik
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| APA | Eroğlu A (2023). Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. , 90 - 102. |
| Chicago | Eroğlu Abdulkerim Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. (2023): 90 - 102. |
| MLA | Eroğlu Abdulkerim Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. , 2023, ss.90 - 102. |
| AMA | Eroğlu A Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. . 2023; 90 - 102. |
| Vancouver | Eroğlu A Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. . 2023; 90 - 102. |
| IEEE | Eroğlu A "Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi." , ss.90 - 102, 2023. |
| ISNAD | Eroğlu, Abdulkerim. "Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi". (2023), 90-102. |
| APA | Eroğlu A (2023). Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. Vergi Sorunları Dergisi, 45(412), 90 - 102. |
| Chicago | Eroğlu Abdulkerim Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. Vergi Sorunları Dergisi 45, no.412 (2023): 90 - 102. |
| MLA | Eroğlu Abdulkerim Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. Vergi Sorunları Dergisi, vol.45, no.412, 2023, ss.90 - 102. |
| AMA | Eroğlu A Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. Vergi Sorunları Dergisi. 2023; 45(412): 90 - 102. |
| Vancouver | Eroğlu A Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi. Vergi Sorunları Dergisi. 2023; 45(412): 90 - 102. |
| IEEE | Eroğlu A "Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi." Vergi Sorunları Dergisi, 45, ss.90 - 102, 2023. |
| ISNAD | Eroğlu, Abdulkerim. "Çevresel Bir Önlem Olarak Geri Dönüşümün Vergilendirilmesi". Vergi Sorunları Dergisi 45/412 (2023), 90-102. |
