Özet:

Rapidly growing population and increasing economic activities around the world have led to increases in environmental pollution Energy consumption which has a relatively larger impact on environmental pollution is highly dependent on fossil fuels Combustion of fossil fuels causes several environmental problems in particular global warming In this context energy tax a type of environmental tax is utilized as a policy instrument in environmental protection However since energy taxes have a large spectrum of effect in the economy and are also utilized to accomplish different objectives energy taxation is not a process associated to single rationale and constitutes a complex issue of public policies This study aims to explain the theoretical bases of energy tax in the context of environmental taxation Keywords: Environmental Tax Fossil Fuels Energy Tax Rationales of Energy Tax

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