KaydedilenlerDerginizi ekleyin

Dergiler / Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2023 / Cilt: 30 Sayı: 3

Nordik Ülkelerinde Karbon Vergisi Uygulamalarının Değerlendirilmesi

The Assessment of Carbon Tax Practises in the Nordic Countries

Serkan Ercoşkun
Birol Kovancılar
Sayfa
611–631
Yayın Tarihi
2023-09-14
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Sonuç olarak, çalışmada, Nordik ülke örneklerindeki karbon vergisi uygulamalarında çifte kâr görüşünü yansıtan ekonomik ve çevresel etkinliğin aynı anda başarıldığı tespit edilmiştir.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:Bu çalışmada, karbon vergisi uygulamalarında Nordik modeli olarak da adlandırılan yaklaşımın temsilcileri: İsveç, Danimarka, Norveç, Finlandiya ve İzlanda’nın karbon vergisi tasarımlarının içeriği, karbon vergisi tasarımlarına yön veren etkenler ile uygulama sonuçları incelenmiş ve değerlendirilmiştir.
📊
Temel Bulgular & Veri:Nötr gelir yaklaşımı temelinde, vergi oranları ve muafiyetler açısından aşamalı bir stratejinin benimsendiği ve birincil politika hedefi olarak daha düşük karbon yoğunluğuna sahip bir ekonomik yapıya geçişin sağlanmasının belirlendiği Nordik modelinde, karbon vergisinden elde edilen gelirlerin önemli ölçüde çevresel inovasyonların desteklenmesi, yenilenebilir ve temiz enerji kaynaklarının teşvik edilmesi ve diğer vergilerde indirim yapılması için kullanıldığı görülmektedir.
💡
Sonuç & Katkı:Sonuç olarak, çalışmada, Nordik ülke örneklerindeki karbon vergisi uygulamalarında çifte kâr görüşünü yansıtan ekonomik ve çevresel etkinliğin aynı anda başarıldığı tespit edilmiştir.
🔬Tür:Modelleme & Sayısal Simülasyon
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Karbon Vergisi · Nordik Ülkeleri · Düşük Karbon Yoğunluklu Ekonomi

Özet

Bu çalışmada, karbon vergisi uygulamalarında Nordik modeli olarak da adlandırılan yaklaşımın temsilcileri: İsveç, Danimarka, Norveç, Finlandiya ve İzlanda’nın karbon vergisi tasarımlarının içeriği, karbon vergisi tasarımlarına yön veren etkenler ile uygulama sonuçları incelenmiş ve değerlendirilmiştir. Nötr gelir yaklaşımı temelinde, vergi oranları ve muafiyetler açısından aşamalı bir stratejinin benimsendiği ve birincil politika hedefi olarak daha düşük karbon yoğunluğuna sahip bir ekonomik yapıya geçişin sağlanmasının belirlendiği Nordik modelinde, karbon vergisinden elde edilen gelirlerin önemli ölçüde çevresel inovasyonların desteklenmesi, yenilenebilir ve temiz enerji kaynaklarının teşvik edilmesi ve diğer vergilerde indirim yapılması için kullanıldığı görülmektedir. Sonuç olarak, çalışmada, Nordik ülke örneklerindeki karbon vergisi uygulamalarında çifte kâr görüşünü yansıtan ekonomik ve çevresel etkinliğin aynı anda başarıldığı tespit edilmiştir. Anahtar Kelimeler: Karbon Vergisi, Nordik Ülkeleri, Düşük Karbon Yoğunluklu Ekonomi JEL Sınıflandırması: H23, Q54, Q58

Abstract

In this study, the representatives of approach being named as Nordic model in the carbon tax practices, consisting of Sweeden, Denmark, Norway, Finland, Iceland, have been researched and assessed with regard to their carbon tax designs’ content, factors directing their carbon tax designs and appplication results. In the Nordic model, in which being realized switching to economic structure with lower carbon intensity is determined as primary policy target and being adopted a gradual strategy in terms of tax rate and exemption based on neutral income approach, it has been seen that revenues from carbon taxes have been significantly used for the purpose of supporting environmental innovations, encouraging clean and renewable energy sources and making reductions in other taxes. As a consequence, in this study, it has been determined that carbon tax practises in the Nordic countries are successful samples in terms of achieving both economic and environmental effectiveness at the same time, which reflects double dividend view. Key Words: Carbon Tax, Nordic Countries, Low Carbon Intensity Economy JEL Classification: H23, Q54, Q58

🔖

Bu Makaleye Atıf Yap

Ercoşkun, S., Kovancılar, B. (2023). Nordik Ülkelerinde Karbon Vergisi Uygulamalarının Değerlendirilmesi. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 30 Sayı: 3, 611–631. https://doi.org/10.18657/yonveek.628802

📄 Tam Metin PDF Okuyucu

↗Yeni Sekme

Kaynakça (44)

  1. Abboud, L. (2008). An Exhausting War On Emissions: Norway’s Efforts to Contain Greenhouse Gases Move Forward-and Backfire. Wall Street Journal, September, 30, 2008, http://online.wsj.com/article/SB122272533893187737.html, Erişim Tarihi: 10.03.2019.
  2. Anderson, G., and Sullivan, D. (2009). Reducing Greenhouse Gas Emissions: Carbon Cap and Trade and The Carbon Tax. National Conference of State Legislatures, July, http://www.ncsl.org/documents/environ/captrade.pdf Erişim Tarihi: 25.02.2022
  3. Andersson, J.J. (2019). Carbon Taxes and CO2 Emissions: Sweden as A Case Study, American Economic Journal: Economic Policy, 11 (4): 1-30. https://doi.org/10.1257/pol.20170144
  4. Andersen, M.S. (2016). An Introductory Note on Carbon Taxation in Europe A Vermont Briefing.https://www.vermontlaw.edu/sites/default/files/Assets/etpi/Carbon%20Taxation%20in%20Europe%20Andersen%202016.pdf. Erişim Tarihi: 25.02.2022
  5. Asen, E. (2020). Carbon Taxes in Europe, Tax Foundation, https://taxfoundation.org/carbon-taxes-in-europe-2020/ Erişim tarihi: 21.03.2021.
  6. Baranzini, A., Goldemberg, J., Speck, S. (2000). A Future for Carbon Taxes. Ecological Economic, 32:395-412, doi:10.1016/S0921-8009(99)00122-6
  7. Bavbek, G. (2016). Carbon Taxation Policy Case Studies. EDAM Energy and Climate Change Climate Action Paper Series 2016/4, October, https://edam.org.tr/wpcontent/uploads/2016/10/EDAM_CarbonTaxCases_October2016.pdf Erişim Tarihi: 25.02.2022
  8. Bird, T. (2017). Nordic Action on Climate Change. Nordic Council of Ministers, http://dx.doi.org/10.6027/ANP2017-766
  9. Bruvoll, A., and Bodil, L.M. (2004). Greenhouse Gas Emissions in Norway: Do Carbon Taxes Work. Energy Policy. 32(4):493-505. https://doi.org/10.1016/S0301-4215(03)00151-4
  10. Carlen, B., and Kriström, B. (2019). Are Climate Policies in the Nordic Countries Cost-Effective? October, 11., Climate Policies in the Nordics: Nordic Economic Policy Review 2019, Nordic Council of Ministers http://dx.doi.org/10.6027/Nord2019-012
  11. Choy, N., and Chiu, Caroline. (2012). Carbon Tax in Norway. http://blogs.ubc.ca/cyl501/2012/02/28/fre-525-problem-set-3-carbon-tax-in-norway/Erişim Tarihi: 25.02.2022
  12. Daniel, P., De Mooij R., Matheson, T., and Michielse, G. (2011). Iceland: Advancing Tax Reform and the Taxation of Natural Resources. International Monetary Fund, Fiscal Affairs Department, IMF Country Report No. 11/138. May, https://www.imf.org/external/pubs/ft/scr/2011/cr11138.pdf Erişim tarihi: 25.02.2022
  13. Department National Treasury Republic of South Africa. (2010). Reducing Greenhouse Gas Emissions: The Carbon Tax Option. Discussion Paper for Public Comment. http://www.treasury.gov.za/public%20comments/Discussion%20Paper%20Carbon%20Taxes%2081210.pdf Erişim tarihi: 25.02.2022
  14. EUROSTAT: National Statistical Offices in Norway, Sweeden, Finland&Denmark. (2003). Energy Taxes in the Nordic Countries- Does the polluter pay? Final Report, March, https://share.scb.se/OV9993/Data/Publikationer/statistik/MI/MI1202/2004A01/MI1202_2004A01_BR_MIFT0404.pdf Erişim tarihi: 25.02.202
  15. Ewald, J., Sterner, T., & Sterner, E. (2021). Understanding the Resistance to Carbon Tax: A Case Study of Sweden, Resources For The Future, Working Paper 21-18, July. https://media.rff.org/documents/WP_21-18_Ewald_et_al.pdf Erişim tarihi: 17.03.2022.
  16. Fankhauser, S. (2012). A Practitioner’s Guide to a Low Carbon Economy: Lessons from the UK. Policy Paper, Centre for Climate Change Economics and Policy /Grantham Research Institute on Climate Change and the Environment,January.https://www.lse.ac.uk/granthaminstitute/wp-content/uploads/2014/03/PP_low-carbon-economy-UK.pdf
  17. Fay, M., Hallegatte, S., Vogt, S., Rozenberg, J., Narloch, U., and Kerr T. (2015). Decarbonizing Development: Three Steps to a Zero- Carbon Future. World Bank Group. doi:10.1596/978-1-4648-0479-3.
  18. Fouché, G. (2008). Sweeden’s Carbon Tax Solution to Climate Change Puts it Top of the Green List. The Guardian, 29,April,https://www.theguardian.com/environment/2008/apr/29/climatechange.carbonemissions Erişim tarihi: 06.03.2022
  19. Government Offices of Iceland, (2018). Iceland Launches New Climate Strategy, Boosting Efforts to Reach Paris Goal. https://www.government.is/news/article/?newsid=c7ab2ec0-b515-11e8-942c-005056bc4d74 (17.02.2019).
  20. Jamet, S. (2012). Towards Green Growth in Denmark: Improving Energy and Climate Change Policies. OECD Economics Department Working Papers, No:974. OECD Publishing, Paris, https://doi.org/10.1787/5k962hjpwwvj-en. Erişim tarihi: 11.03.2019
  21. Jonson, S., Ydstedt, A., &Asen, E. (2020). Looking Back on 30 Years of Carbon Taxes in Sweden. Tax Foundation, Fiscal Fact, No: 727 https://taxfoundation.org/sweden-carbon-tax-revenue-greenhouse-gas-emissions Erişim tarihi: 18.03.2022
  22. Laan, T., Roth, J., and Beedell, E. (2021). Nordic Environmental Fiscal Reform: Case Studies and Application for Post-Pandemic Economic Recovery. International Institute for Sustainable Development Policy Brief, https://www.iisd.org/system/files/2021-04/nordic-environmental-fiscal-reform-post-pandemic-recovery.pdf Erişim tarihi: 03.03.2022.
  23. Ministry for the Environment and Natural Resources, (2018). Iceland’s Climate Action Plan for 2018-2030. https://www.government.is/library/Files/Icelands%20new%20Climate%20Action%20Plan%20for%202018%202030.pdf Erişim tarihi: 11.03.2019
  24. Ministry of Environment-Sweedish Government. (2007). Higher Carbon Dioxide Tax for Reduced Traffic Emissions. Fact Sheet on the Sweedish Government’s Budget Bill for 2008. https://www.government.se/contentassets/1dc1536b082d44a4b2caddbe6fa8ea72/higher-carbon-dioxide-tax-for-reduced-traffic-emissionsErişim tarihi: 11.03.2019
  25. OECD. (2004). Tax Policy Reforms in Denmark. TPA/ Centre For Tax Policy and Administration”, https://www.oecd.org/tax/tax-policy/37154664.pdf Erişim tarihi: 26.02.2022
  26. OECD. (2018). Taxing Energy Use 2018: Iceland. https://www.oecd.org/ctp/tax-policy/taxing-energy-use-2018-iceland.pdf Erişim tarihi:10.03.2019
  27. OECD, IEA, NEA and ITF, (2015). Aligning Policies for a Low-carbon Economy, OECD Publishing, Paris. https://doi.org/10.1787/9789264233294-en
  28. Parry, I., ve Wingender, P. (2021). Fiscal Policies for Achieving Finland’s Emissions Neutrality Target. IMF Working Paper, WP/21/171. doi: https://doi.org/10.5089/9781513585543.001
  29. Partnership for Market Readiness (PMR), World Bank (2017a). Carbon Tax Guide: A Handbook for Policy Makers. World Bank, Washington, DC. Licence : Creative Commons Attribution CC BY 3.0 IGO March, https://openknowledge.worldbank.org/bitstream/handle/10986/26300/Carbon%20Tax%20Guide%20-%20Main%20Report%20web%20FINAL.pdf?sequence=1&isAllowed=y Erişim tarihi: 27.02.2022
  30. Partnership for Market Readiness (PMR), World Bank (2017b). Carbon Tax Guide: A Handbook for Policy Makers, Appendix: Carbon Tax Case Studies. World Bank, Washington DC, March,https://openknowledge.worldbank.org/bitstream/handle/10986/26300/Carbon%20Tax%20Guide%20%20Appendix%20web%20FINAL.pdf?sequence=7&isAllowed=y (27.02.2022)
  31. Partnership for Market Readiness (PMR), World Bank, (2017c). Carbon Tax Guide: A Handbook for Policy Makers, Synthesis: Carbon Taxes in Brief. World Bank, https://openknowledge.worldbank.org/bitstream/handle/10986/26300/Carbon%20Tax%20Guide%20%20Synthesis%20web%20FINAL.pdf?sequence=2&isAllowed=y Erişim tarihi: 01.03.2022.
  32. Pomerleau, K., ve Asen, E. (2019). Carbon Taxes and Revenue Recyling: Revenue, Economic, and Distributional Implications. Tax Foundation, Fiscal Fact No:674, November.
  33. Ptak, M. (2010). Environmentally Motivated Energy Taxes in Scandinavian Countries. Economic and Environmental Studies, Vol. 10, No.3 (15/2010), 255-269.
  34. Roth, J., Laan, T. (2020). Green Recovery know-how from the nordics. International Institute for Sustainable https://www.iisd.org/articles/green-recovery-nordics Erişim tarihi: 03.03.2022
  35. Scharin, H., and Wallstrom, J. (2018). “The Swedish CO2 Tax- An Overview”, Anthesis Enveco, http://www.enveco.se/wp-content/uploads/2018/03/Anthesis-Enveco-rapport-2018-3.-The-Swedish-CO2-tax-an-overview.pdf (07.03.2019)
  36. Statistics Finland (2020). Greenhouse Gases, Environment and Natural Reseources, https://www.stat.fi/til/khki/2020/khki_2020_2022-03-17_en.pdf Erişim tarihi: 20.03.2022
  37. Sumner, J., Bird, L., and Smith, H. (2009). Carbon Taxes: A Review of Experience and Policy Design Considerations. National Renewable Energy Laboratory: Innovation for Our Energy Future, Technical Report, December, https://www.nrel.gov/docs/fy10osti/47312.pdf Erişim tarihi: 26.02.2022
  38. Tammiste L., Poltimae H., Kuldna, P., Kallaste, T., Kirsimaa, K., Grunvald, O., and Kuusk, K. (2018). Nordic Green to Scale for Countries: Unlocking the Potential of Climate Solutions in the Baltics, Poland and Ucraine. (Ed.Oras Tynkkynen), Nordic Council of Ministers, Technical report, DOI: 10.6027/ANP2018-764
  39. Wier, M., Pedersen, K.B., Jacobsen, H. K., and Klok, J. (2005). Are CO2 Taxes Regressive? Evidence from the Danish Experience. Ecological Economics, Volume:52, (2) 239-251. https://doi.org/10.1016/j.ecolecon.2004.08.005
  40. Withana, S., Brick, P.T, Mazza, L., Hjerp., P, and Kretschmer, B. (2013). Evaluation of Environmental Tax Reforms: International Experiences. A report by Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland, Final Report, Brussels, June, http://www.foes.de/pdf/2013-12-17_ETR_study_by_IEEP.pdf (27.02.2022).
  41. World Bank, Ecofys and Vivid Economics (2017). State and Trends of Carbon Pricing 2017 (November), World Bank, Washington, DC. Doi: 10.1596/978-1-4648-1218-7
  42. World Bank and Ecofys. (2018). State and Trends of Carbon Pricing 2018 (May), World Bank, Washington, DC. Doi: 10.1596/978-1-4648-1292-7.
  43. World Bank. (2014). State and Trends of Carbon Pricing 2014, World Bank Group Climate Change, Washington DC, May. Doi: 10.1596/978-1-4648-0268-3
  44. Zimmermannova, J., Hajek, M., and Rozensky, L. (2017). Carbon Taxation in the European Countries. In proceedings of the 22nd International Conference on Theoretical and Practical Aspects of Public Finance, Conference Paper,Czech Republic, Prague, January, DOI:10.18267/pr.201