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ARTICLE · 29 NOVEMBER 2021

Negatif Dişsalliklarin Vergilendirilmesi

NAZALI Attorney Partnership
NAZALI Attorney Partnership
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Günümüzde çevre bilincinin artmasıyla, üretim ve tüketim faaliyetleriyle ortaya çıkardığımız negatif dışsallıkları telafi etmeye yönelik küresel bir hareket oluşmuştur.

TurkeyGovernment, Public Sector
Mine Beyazhançer
Mine Beyazhançer
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ÖZET

Günümüzde çevre bilincinin artmasıyla, üretim ve tüketim faaliyetleriyle ortaya çıkardığımız  negatif dışsallıkları telafi etmeye yönelik küresel bir hareket oluşmuştur. Kamu maliyesinde negatif  dışsallık toplumdaki kişilerden birinin, üretim veya tüketim faaliyetinin sonucunda başka kişilerin  fayda veya maliyet fonksiyonlarını olumsuz etkilemesi * olarak tanımlanır. Söz konusu olumsuz etkinin ortadan kalkması için devletlerin müdahalesi mümkündür. Bu müdahale negatif dışsallıkların  vergilendirilmesiyle olabilir.

Anahtar Kelimeler: Negatif Dışsallıklar,  Çevre Vergisi, Karbon Vergisi, Pigou'cu Vergilendirme.

GİRİŞ

Dışsallık kavramı, kişinin kendi menfaatleri için  gerçekleştirdiği eylemlerinin istemsiz şekilde ortaya çıkan ürünlerinin başkaları üzerindeki etkisi1 olarak  tanımlanabilir. Toplum üzerinde oluşan bu etkiler (dış fayda) olumlu veya olumsuz (dış zarar)  nitelikte olabilir.

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