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Journals / Maliye Dergisi / 2015 / Cilt: 2015 - Sayı: 169

Taxation of Household Solid Waste: A Critical Perspective to the Sanitation Tax in Turkey in the Context of Benefit Principle

Evsel Katı Atıkların Vergilendirilmesi: Türkiye'de Çevre Temizlik Vergisine Fayda İlkesi Çerçevesinde Eleştirel Bir Bakış

SUAT HAYRİ ŞENTÜRK
LEVENT YAHYA ESER
SEDAT POLAT
Pages
1–20
DOI
—
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AI Summary & Key Takeaways

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

In this study, it is determined that the ST is not based on the benefit principle and various suggestions are made in this context.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Sanitation tax (ST) being implemented in Turkey is insufficient to establish taxbenefit relationship as tariff structure.
📊
Key Findings & Data:The purpose of this study is to reveal the inadequacy of the current ST system applied in houses and to establish a link between sanitation tax and solid waste within the scope of benefit principle.
💡
Conclusion & Impact:In this study, it is determined that the ST is not based on the benefit principle and various suggestions are made in this context.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Sanitation tax (ST) being implemented in Turkey is insufficient to establish taxbenefit relationship as tariff structure. The purpose of this study is to reveal the inadequacy of the current ST system applied in houses and to establish a link between sanitation tax and solid waste within the scope of benefit principle. For this purpose household solid waste was evaluated in the context of benefit principle after that, some country examples and ST applied in Turkey were analyzed. In this study, it is determined that the ST is not based on the benefit principle and various suggestions are made in this context.

Özet

Türkiye'de uygulanmakta olan Çevre Temizlik Vergisi (ÇTV) tarife yapısı itibarıyla fayda-vergi ilişkisini kurmakta yetersiz kalmaktadır. Bu çalışmanın amacı konutlarda uygulanan ÇTV'nin yetersizliğini ortaya koymak ve ÇTV ile evsel katı atıkların vergilendirilmesi arasında fayda ilkesi çerçevesinde bir bağlantı kurmaktır. Bu amaçla çalışmada evsel katı atıkların fayda ilkesi bağlamında değerlendirmesi yapılmış, daha sonra bazı ülke örnekleri ve Türkiye'de uygulanmakta olan ÇTV incelenmiştir. Çalışmada ÇTV'nin fayda ilkesine göre vergilendirmeden uzak olduğu tespit edilmiş ve bu kapsamda çeşitli öneriler getirilmiştir.

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Cite This Article

ŞENTÜRK, S. H., ESER, L. Y., POLAT, S. (2015). Taxation of Household Solid Waste: A Critical Perspective to the Sanitation Tax in Turkey in the Context of Benefit Principle. Maliye Dergisi, Cilt: 2015 - Sayı: 169, 1–20. https://ajindex.com/articles/78929

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