Özet:

Mankind produces waste by using limited natural resources around the world due to excess growth, industrialization, over-consumption and unawareness. Waste not only threatens mankind but also it threatens the all living and non-living forms of life. The magnitude of the threat force waste management, which includes reuse, recycling, regaining and elimination of waste. Several tools (legal, technological and economic) can be implemented in the framework of waste management. One of these tools is tax policy as part of fiscal policy. The aim of this study is to put forward a discussion of waste management from the scope of tax policy to reach effective results. For this purpose, several case studies from different countries (Sweden, Denmark, Hungary, and Italy) have been analyzed. Moreover, Turkey’s tax policy with regard to waste management has been stated. Suggestions have been made by stressing that tax policy about environment in general and waste management in particular are insufficient. Increased economic, social, health and environmental problems caused by waste creates forms the basis for the significance of subject

Anahtar Kelimeler: