Çevre Vergileri ve Çifte Yarar
Yıl: 2005 Cilt: 55 Sayı: 2 Sayfa Aralığı: 1 - 22 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022
Çevre Vergileri ve Çifte Yarar
Öz: Çevrenin niteliğinin iyileştirilmesi amacına uygun olarak şekillendirilen çevre vergilerinin birinci faydası, daha temiz bir çevrede yaşamakdan kaynaklanır. Çevre vergileri aynı zamanda vergi geliri de sağlamaktadır. Elde edilen bu gelirler,toplam vergi gelirlerini değiştirmeyecek bir şekilde kaynak tahsisini saptırıcı etkiye sahip vergilerin düşürülmesinde kullanılabilir.Buradan sağlanan etkinlik kazançları da çevre ekonomisi literatüründe ikinci yarar olarak bilinmektedir. Çevre vergilerinin iki faydasının da elde edilebilmesi vergi sistemindeki vergilerin optimalden farklı -yüksek-bir düzeyde olmasını gerektirdiğinden, toplam vergi gelirlerini değiştirmeyen bir çevre vergisi reformunun "çifte yarar" sağlayıp sağlamayacağı hem teorik, hem de ampirik düzeyde cevaplanması gereken önemli bir sorunu oluşturmaktadır. Doğal olarak,bu sorunun cevabı, çevre vergisi reformlarının gerçekleştirilmesinde yol gösterecektir. Ancak, çifte yarar konusundaki tartışmalar henüz bir sonuca ulaşmamıştır.
Anahtar Kelime: Konular:
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Öz: Improving the quality of natural environment can be achieved by well-designed environmental taxes.As known.the benefit coming from the good quality of environment is called as the first dividend of these taxes. Because efficiency considerations are very important in designing welfare improving environmental tax reform, the revenues stemming from environmental taxes can be used to lower the distortionary taxes of the tax system in a country. Thus it is possible to get certain additional efficiency gains associated with the reduction in ordinary distortionary taxes. This second benefit associated with additional efficiency gains of revenue-neutral environmental tax reform is known as second dividend in the literature of environmental economics. Naturally, double dividend concept is relevant to second-best environmental taxation. Whether a revenue-neutral environmental tax reform may produce a double dividend is an important question on theoretical and empirical grounds.However,unfortunately the debate about the double dividend has not yet come to the end.
Anahtar Kelime: Konular:
Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | AKKAYA ş, BAKKAL U (2005). Çevre Vergileri ve Çifte Yarar. , 1 - 22. |
| Chicago | AKKAYA şahin,BAKKAL UFUK Çevre Vergileri ve Çifte Yarar. (2005): 1 - 22. |
| MLA | AKKAYA şahin,BAKKAL UFUK Çevre Vergileri ve Çifte Yarar. , 2005, ss.1 - 22. |
| AMA | AKKAYA ş,BAKKAL U Çevre Vergileri ve Çifte Yarar. . 2005; 1 - 22. |
| Vancouver | AKKAYA ş,BAKKAL U Çevre Vergileri ve Çifte Yarar. . 2005; 1 - 22. |
| IEEE | AKKAYA ş,BAKKAL U "Çevre Vergileri ve Çifte Yarar." , ss.1 - 22, 2005. |
| ISNAD | AKKAYA, şahin - BAKKAL, UFUK. "Çevre Vergileri ve Çifte Yarar". (2005), 1-22. |
| APA | AKKAYA ş, BAKKAL U (2005). Çevre Vergileri ve Çifte Yarar. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 55(2), 1 - 22. |
| Chicago | AKKAYA şahin,BAKKAL UFUK Çevre Vergileri ve Çifte Yarar. İstanbul Üniversitesi İktisat Fakültesi Mecmuası 55, no.2 (2005): 1 - 22. |
| MLA | AKKAYA şahin,BAKKAL UFUK Çevre Vergileri ve Çifte Yarar. İstanbul Üniversitesi İktisat Fakültesi Mecmuası, vol.55, no.2, 2005, ss.1 - 22. |
| AMA | AKKAYA ş,BAKKAL U Çevre Vergileri ve Çifte Yarar. İstanbul Üniversitesi İktisat Fakültesi Mecmuası. 2005; 55(2): 1 - 22. |
| Vancouver | AKKAYA ş,BAKKAL U Çevre Vergileri ve Çifte Yarar. İstanbul Üniversitesi İktisat Fakültesi Mecmuası. 2005; 55(2): 1 - 22. |
| IEEE | AKKAYA ş,BAKKAL U "Çevre Vergileri ve Çifte Yarar." İstanbul Üniversitesi İktisat Fakültesi Mecmuası, 55, ss.1 - 22, 2005. |
| ISNAD | AKKAYA, şahin - BAKKAL, UFUK. "Çevre Vergileri ve Çifte Yarar". İstanbul Üniversitesi İktisat Fakültesi Mecmuası 55/2 (2005), 1-22. |
