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Proceedings of the International Academy of Ecology and Environmental Sciences, 2021, 11(3): 128-136
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Article

Analysis of the relationship between environmental taxes and environment protection expenditures in Turkey and European Union

Jale Sezen
Tekirdag Provincial Directorate of Environment and Urbanisation, Hurriyet District, 20 Mujgan Kalelioglu Street, Suleymanpasa, Tekirdag, Turkey

Received 23 April 2021;Accepted 31 May 2021;Published 1 September 2021
IAEES

Abstract
In Turkey and European Union, the expenses spared for the prevention of pollution and environmental degradation, the recovery of the environment, and pollution elimination are called environmental expenditures. Environmental tax application is maintained according to the Polluter Pays Principle and within the framework of public collection provisions regarding the collection of these expenses from the polluter. In this study, a long-term relationship between the variables were examined using data from total environmental protection taxes in Turkey and from the Eurostat database of 30 countries from the European countries and total environmental protection expenditures (million/euro) covering the span between 2008-2018. In this study, Panel VAR and Panel VAR Granger Causality Analysis were conducted by investigating the 1st and 2nd generation panel cointegration tests. Results showed that there is a long-term positive correlation between environmental taxes and environmental protection expenditures which is statistically significant.

Keywords environmental taxes;environment protection expenditures;Panel VAR Analysis;environmental law;environmental management.



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