Özet:

Environmental pollution is one of the most important dimensions of environmental problems and there is a need to design a new environmental policy in order to prevent environmental pollution. One of the most important elements of this policy design is environmental taxation. Environmental taxation based on the principle of payment as much as the pollution of everyone in the market mechanism is preferred especially in the EU member countries in order to change the production and consumption behaviors of the individuals. The financial instruments developed for the purpose of environmental protection in Turkey is not enough. However, taxes such as environmental cleaning tax, motor vehicle tax, private consumption tax are environmental tax in terms of indirect effects to prevent environmental pollution. In the implementation of environmental taxes, it is essential to pay the cost of pollution created by the polluter. Although this is easy theoretically, some difficulties arise in practice. Some of these difficulties are the inability to fully calculate the cost of environmental damages, and the non-pricing of non-proprietary environmental assets. The mentioned difficulties lead to the problem of "negative externalities". In this study, environmental taxes, which are the types of taxes in Turkey will be discussed and the resulting negative externalities will be discussed. The compatibility of environmental taxation with the "polluter pay’s principle" and the prevention of environmental pollution will also be examined, taking into account EU practices as an effective tax policy instrument.

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