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Journals / Journal of Business Innovation and Governance / 2026 / Cilt: 9

GREEN TRANSITION IN THE EUROPEAN UNION AND FISCAL MEASURES AND POLICIES FOR GREEN TRANSITION IN TURKEY

AVRUPA BİRLİĞİNDE YEŞİL DÖNÜŞÜM VE TÜRKİYE’DE YEŞİL DÖNÜŞÜME YÖNELİK MALİ TEDBİRLER VE MALİ POLİTİKALAR

Yunus Emre Özayrancı(DOKUZ EYLÜL ÜNİVERSİTESİ)0000-0002-9049-4264
Asuman Altay(DOKUZ EYLÜL ÜNİVERSİTESİ)0000-0002-6685-8101
Pages
—
Publication Date
2026-06-29
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AI Summary & Key Takeaways

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

Key policy recommendations include transforming carbon pricing into a structural fiscal policy tool, designing effective revenue recycling mechanisms, and aligning incentive policies with carbon pricing frameworks.

📌 3 Key Takeaways

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Objective & Hypothesis:This study examines the green transition process shaped by the European Union's Green Deal from a public finance perspective, analyzing fiscal measures and policy implementations directed at green transition in Turkey within a historical and comparative framework.
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Key Findings & Data:The study finds that the National Emissions Trading System established by the Climate Law of 2025 carries the potential to retain carbon revenues within the national budget, thereby serving as a strategic instrument that strengthens Turkey's fiscal sovereignty vis-à-vis the CBAM.
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Conclusion & Impact:Key policy recommendations include transforming carbon pricing into a structural fiscal policy tool, designing effective revenue recycling mechanisms, and aligning incentive policies with carbon pricing frameworks.
🔬Design:Araştırma Makalesi
📍Scope:2025 Verileri
⚙️Variables:Yeşil Dönüşüm · Karbon Fiyatlandırması · Maliye Politikası

Abstract

This study examines the green transition process shaped by the European Union's Green Deal from a public finance perspective, analyzing fiscal measures and policy implementations directed at green transition in Turkey within a historical and comparative framework. The theoretical foundations of the study rest on environmental externalities and Pigouvian taxation, extended through an assessment of carbon pricing and emissions trading systems. The core components of the EU Green Deal — the Emissions Trading System, the Carbon Border Adjustment Mechanism (CBAM), and sustainable finance instruments — are analyzed through the lens of fiscal policy. Turkey's fiscal measures are examined across three historical phases centered on environmental taxation, institutional alignment, and integration into international obligations. The study finds that the National Emissions Trading System established by the Climate Law of 2025 carries the potential to retain carbon revenues within the national budget, thereby serving as a strategic instrument that strengthens Turkey's fiscal sovereignty vis-à-vis the CBAM. Key policy recommendations include transforming carbon pricing into a structural fiscal policy tool, designing effective revenue recycling mechanisms, and aligning incentive policies with carbon pricing frameworks.

Özet

Bu çalışma, Avrupa Birliği Yeşil Mutabakatı çerçevesinde şekillenen yeşil dönüşüm sürecini kamu maliyesi perspektifinden ele almakta ve Türkiye'de yeşil dönüşüme yönelik mali tedbirler ile politika uygulamalarını tarihsel ve analitik bir çerçevede incelemektedir. Çalışmada öncelikle yeşil dönüşümün kuramsal dayanakları olan çevresel dışsallıklar ve Pigoucu vergilendirme yaklaşımı ele alınmış; ardından karbon fiyatlandırması ve emisyon ticaret sistemleri teorik ve uygulamalı boyutlarıyla değerlendirilmiştir. AB Yeşil Mutabakatı'nın emisyon ticaret sistemi, Sınırda Karbon Düzenleme Mekanizması (SKDM) ve sürdürülebilir finansman araçları gibi temel bileşenleri maliye politikası açısından analiz edilmiştir. Türkiye'de yeşil dönüşüme ilişkin mali tedbirler; çevresel vergilendirme, kurumsal uyum ve uluslararası yükümlülüklere eklemlenme ekseninde üç tarihsel aşamada ele alınmıştır. Çalışmanın temel bulgusu; 2025 yılında yürürlüğe giren İklim Kanunu ile kurulan Ulusal Emisyon Ticaret Sistemi'nin, karbon gelirlerini ulusal bütçede tutarak yeşil dönüşümün finansmanına yönlendirme potansiyeli taşıdığını ve SKDM karşısında Türkiye'nin mali egemenliğini güçlendiren stratejik bir araç işlevi görebileceğini ortaya koymaktadır. Karbon fiyatlandırmasının çevresel bir yükümlülükten ziyade mali politika aracına dönüştürülmesi, gelir geri dönüşümü mekanizmalarının tasarımı ve teşvik politikalarının karbon fiyatlandırmasıyla uyumlu biçimde yapılandırılması, çalışmanın öne çıkan politika önerileri arasında yer almaktadır.

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Cite This Article

Özayrancı, Y. E., Altay, A. (2026). GREEN TRANSITION IN THE EUROPEAN UNION AND FISCAL MEASURES AND POLICIES FOR GREEN TRANSITION IN TURKEY. Journal of Business Innovation and Governance, Cilt: 9. https://doi.org/10.54472/jobig.1944024

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