Çevre Vergileri ve Büyüme İlişkisi: AB Ülkeleri için Ampirik Bir Analiz

Abstract

In the 21st century, environmental issues are major problems such as poverty, hunger, and epidemic diseases. Based on environmental problems, which are currently a global problem, there are reasons such as increasing product needs due to industrialization and technological development, population growth, and urbanization. In this context, environmental taxes, which are one of the effective tools used by states to eliminate negative externalities caused by environmental problems or minimize negative effects on human and environmental health. The fiscal instruments used to protect the environment have been supported, accepted, and applied globally by supranational organizations such as the OECD and the EU. The relationship between environmental taxes, which is one of the most important fiscal tools for environmental problems, and macroeconomic variables is one of the issues that economists and environmental scientists examine and discuss. Therefore, in this study, the relationship between economic growth, which is the most important target macroeconomic variable for countries, and environmental taxes, was examined by panel causality analysis method for EU countries using the 1996-2018 period data. Firstly, the environment, environmental problems and policies for these problems, then the theoretical framework and definition of environmental taxes and the types of environmental taxes that are still in practice today are discussed. Then, studies in the literature on the relationship between environmental taxes-environmental pollution-economic growth were examined. Finally, an empirical analysis has been made within the scope of the relationship between environmental taxes and growth.