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Since the existence of humankind, the world has changed day by day. One of these changes is on the environment. As a result of human activities, especially with the industrialization process, environmental pollution has become an important problem in the world. Environmental pollution, which has become more and more preoccupying the world agenda since the 1970s, is above all a global problem. From the point of view of the financial literature, this problem is also a global public goods. While a global public goods necessitates global cooperation in the solution, its externalities also bring up state intervention. One of the most effective means used by states in the face of negative externalities created by environmental pollution is taxes. These intervention tools, which are called environmental or green taxes in the literature, are the main subject of this study. In the study, green taxes were examined in Turkey. Although there are taxes that can be addressed within the scope of the environment from the taxes applied in Turkey, special consumption tax (SCT), environmental cleaning tax (ECT), recovery participation share and motor vehicle tax (MVT) can be stated that financial purposes are at the forefront. At this point, the activities aimed at environmental protection are at the forefront, taking an active role in global cooperation and ensuring social awareness are the steps that should be taken in order for Turkey's environmental policies to function effectively.
Environmental Tax, Green Taxes, Environmental pollution
Environmental Tax, Green Taxes, Environmental pollution
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