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Journals / Yönetim ve Ekonomi Dergisi / 2026 / Cilt: 33 Sayı: 1

The Impact of Environmental Taxes on Renewable Energy Consumption in Türkiye: A Fourier-Based Approach

Türkiye’de Çevre Vergilerinin Yenilenebilir Enerji Tüketimi Üzerindeki Etkisi: Fourier Temelli Bir Yaklaşım

Oğuzhan Bozatlı(Çukurova Üniversitesi)0000-0001-5107-7225
Pages
153–166
Publication Date
2026-03-18
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

According to the results, environmental taxes, financial development, and green innovation positively affect renewable energy consumption.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:One of the most important measures to mitigate global climate change, a major problem of our time, is to transform the energy mix into an environmentally friendly one.
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Key Findings & Data:Therefore, the role of fiscal instruments implemented by countries to increase the energy obtained from renewable sources is becoming increasingly important.
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Conclusion & Impact:According to the results, environmental taxes, financial development, and green innovation positively affect renewable energy consumption.
🔬Design:Araştırma Makalesi
📍Scope:2023 Verileri
⚙️Variables:Çevre Vergileri · Yenilenebilir Enerji Tüketimi · Ekonomik Büyüme

Abstract

One of the most important measures to mitigate global climate change, a major problem of our time, is to transform the energy mix into an environmentally friendly one. This means reducing reliance on fossil fuels, which account for a large share of countries' energy mixes, and replacing them with renewable energy sources. Such a transition will also contribute to reducing harmful emissions that pollute the environment and thereby threaten environmental sustainability. Therefore, the role of fiscal instruments implemented by countries to increase the energy obtained from renewable sources is becoming increasingly important. The primary focus of this study is to examine the influence of environmental taxes on renewable energy consumption in Türkiye using annual data from 1994 to 2023. Thus, it is determined whether environmental taxes, which are punitive or incentive-based, are effective in influencing renewable energy consumption. In addition to environmental taxes, the analysis also examines the role of economic growth, green innovation, and financial development, which are important determinants of renewable energy. Methodologically, a Fourier-based econometric approach that accounts for smooth structural breaks is employed. According to the results, environmental taxes, financial development, and green innovation positively affect renewable energy consumption. However, no statistically significant relationship was found between economic growth and renewable energy consumption. Overall, the results suggest that environmental taxes implemented in Türkiye are useful tools for shifting the energy mix toward a more environmentally friendly composition. Key Words: Environmental Taxes, Renewable Energy Consumption, Economic Growth, Financial Development JEL Classification: H23, Q28, Q58, C32

Özet

Günümüzün en önemli sorunlarından biri olan küresel iklim değişikliyle mücadele etmenin en önemli yollarından biri enerji bileşimini çevre dostu yapıya dönüştürmektir. Bunun anlamı ülkelerin enerji kompozisyonu içerisinde yüksek paya sahip olan fosil yakıtların azaltılarak yenilenebilir enerjiyle ikame edilmesidir. Böylesi bir geçiş, çevresel kirliliğe yol açan ve dolayısıyla çevresel sürdürebilirliği tehdit eden zararlı emisyonların azaltımına da katkı sağlayacaktır. Dolayısıyla ülkelerin yenilenebilir kaynaklardan elde edeceği enerjinin arttırılması için uyguladıkları mali enstrümanların rolü önem kazanmaktadır. Bu kapsamda, bu araştırmanın ana odak noktası Türkiye’de 1994-2023 dönemi yıllık verilerini kullanarak çevre vergilerinin yenilenebilir enerji tüketimi üzerindeki etkisini ortaya koymaktır. Böylelikle cezalandırıcı veya teşvik edici doğaya sahip olan çevre vergilerinin yenilenebilir enerji tüketimini etkilemede etkili olup olmadığı açığa çıkarılmaktadır. Ayrıca analiz sürecinde çevre vergilerinin yanı sıra yenilenebilir enerjinin önemli belirleyicilerinden ekonomik büyüme, finansal gelişme ve yeşil inovasyonun rolü de incelenmektedir. Metodolojik olarak yumuşak yapısal kırılmaları dikkate alan Fourier temelli ekonometrik yaklaşım takip edilmektedir. Elde edilen sonuçlara göre, çevre vergileri, finansal gelişme ve yeşil inovasyon yenilenebilir enerji tüketimini arttırıcı bir etkiye sahiptir. Bununla birlikte ekonomik büyüme ile yenilenebilir enerji tüketimi arasında istatistiksel olarak anlamlı bir ilişkinin olmadığı tespit edilmiştir. Genel olarak sonuçlar, Türkiye’de uygulanan çevre vergilerinin enerji bileşiminin çevre dostu olacak bir şekilde değiştirilmesi sürecinde faydalı bir araç olduğunu ima etmektedir. Anahtar Kelimeler: Çevre Vergileri, Yenilenebilir Enerji Tüketimi, Ekonomik Büyüme, Finansal Gelişme JEL Sınıflandırması: H23, Q28, Q58, C32

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Cite This Article

Bozatlı, O. (2026). The Impact of Environmental Taxes on Renewable Energy Consumption in Türkiye: A Fourier-Based Approach. Yönetim ve Ekonomi Dergisi, Cilt: 33 Sayı: 1, 153–166. https://doi.org/10.18657/yonveek.1857616

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