Özet:

One of the problems that Türkiye, which is celebrating its 100th anniversary, has to solve for the next century is the issue of environmental pollution, which has increased dramatically. Implementation of policies for minimizing environmental pollution, which is among the main objectives of sustainable development, is of critical importance. Fiscal policy instruments are at the forefront of public intervention methods for environmental problems in the national and international arena. The aim of the study is to empirically investigate the effects of taxation on carbon emissions (CO2) from the Republic to present (1923-2021) in Türkiye. As a method in the study, the quantile co-integration test proposed by Xiao (2009) is used. The advantageous aspects of this method are that it allows the analysis of positive and negative shocks by separating them, that it gives durable results in the presence of tailed distributions, and that it takes into account the possible problem of endogenity. According to the findings obtained from the empirical analysis, it is concluded that there is a co-integration relationship between environmental pollution and taxation, that is, environmental pollution and taxation act together in the long run in Türkiye. When the coefficient results are examined, it is seen that taxation has an increasing effect on environmental pollution. The quantile-based results indicate that the relationship is insignificant in positive shocks and becomes significant in negative shocks. In this context, new evidence is presented that there is an asymmetrical structure between environmental pollution and taxation.

Anahtar Kelimeler: