Özet:

The high production and economic growth trend that started with the industrial revolution brought along many economic, social and environmental problems. Ecological destruction has sharpened and social imbalances have become undeniable with the rapid population growth. In addition to all these problems, the increasing frequency of economic crises has shaken the trust in the ongoing economic system. Especially after the 1960s, as a result of the increase in environmental problems, the intensification of social inequalities and economic crises, the concepts of sustainable development and green economy gained visibility as an alternative to the existing economic system. Within the framework of the sustainable development approach, the concept of development has been examined with its ecological and social aspects and has been built on the idea of leaving a livable world to future generations. On the other hand, the concept of green economy has gained popularity as a method that can be applied to ensure a sustainable world order. UNEP has considered the concept of green economy as a method that improves human well-being and social equality by reducing environmental risks and ecological scarcity. Although the concept of sustainable development has been on the agenda for decades, world economies have not taken the necessary steps to create a sustainable system. The role of the state has a critical importance in ensuring the transition to a green economic order at this point. In other words, a fiscal policy approach shaped by public expenditures, taxes and green incentives have great importance.

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